https://www.taxtmi.com/caselaws?id=447227 CESTAT New Delhi allowed the appeal, setting aside the Commissioner's order demanding service tax under business auxiliary service (BAS) on various incentives and service charges. The tribunal held that incentives from airlines/CRS companies for ticket sales constitute air travel agent services, not BAS, following the Kafila Hospitality precedent. Service charges for visa consultation, incentives from insurance companies, foreign exchange brokers, and miscellaneous receipts were also ruled outside BAS scope as the appellant was not involved in promotion/marketing activities. CENVAT credit denial based on incorrect address on invoices was deemed a procedural defect insufficient to deny legitimate credit where service receipt and payment were undisputed. en-us Wed, 20 Dec 2023 00:00:00 +0530 Thu, 21 Dec 2023 09:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447227 CESTAT New Delhi allowed the appeal, setting aside the Commissioner's order demanding service tax under business auxiliary service (BAS) on various incentives and service charges. The tribunal held that incentives from airlines/CRS companies for ticket sales constitute air travel agent services, not BAS, following the Kafila Hospitality precedent. Service charges for visa consultation, incentives from insurance companies, foreign exchange brokers, and miscellaneous receipts were also ruled outside BAS scope as the appellant was not involved in promotion/marketing activities. CENVAT credit denial based on incorrect address on invoices was deemed a procedural defect insufficient to deny legitimate credit where service receipt and payment were undisputed. Case-Laws Service Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447227