https://www.taxtmi.com/caselaws?id=445125 CESTAT NEW DELHI held that the Commissioner's valuation of air travel agent services was incorrect. The appellant produced BSP statements proving that airline commission was calculated only on the air fare, not on air fare plus fuel surcharge. The Commissioner failed to properly determine the commission base despite clear evidence and previous tribunal directions. The Commissioner's finding that commission included fuel surcharge was unsustainable and set aside. The appeal was allowed, making examination of extended limitation period unnecessary. en-us Mon, 30 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445125 CESTAT NEW DELHI held that the Commissioner's valuation of air travel agent services was incorrect. The appellant produced BSP statements proving that airline commission was calculated only on the air fare, not on air fare plus fuel surcharge. The Commissioner failed to properly determine the commission base despite clear evidence and previous tribunal directions. The Commissioner's finding that commission included fuel surcharge was unsustainable and set aside. The appeal was allowed, making examination of extended limitation period unnecessary. Case-Laws Service Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445125