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    <title>Air Travel Agent Service Tax: Fuel Surcharge Exclusion Upheld in Basic Fare Valuation for Tax Purposes.</title>
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    <description>Valuation - air travel agent service - addition of amount of fuel surcharge to the air fare for the purpose of determining the “basic fare” - The appellant had produced the BSP statements which conclusively show that the commission was received only on the air fare and not on air fare plus fuel surcharge. - Demand set aside - AT</description>
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      <description>Valuation - air travel agent service - addition of amount of fuel surcharge to the air fare for the purpose of determining the “basic fare” - The appellant had produced the BSP statements which conclusively show that the commission was received only on the air fare and not on air fare plus fuel surcharge. - Demand set aside - AT</description>
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