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    <title>Incentives and bonuses from airlines taxable under Air Travel Agent Services, not Business Auxiliary Services.</title>
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    <description>Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable under the category of &quot;Air Travel Agent Services&quot; and not under BAS. It was also held that commissions received from other travel agents or General Sales Agents (GSAs) and from the appellant&#039;s own branches do not constitute taxable services under BAS. - AT</description>
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      <description>Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable under the category of &quot;Air Travel Agent Services&quot; and not under BAS. It was also held that commissions received from other travel agents or General Sales Agents (GSAs) and from the appellant&#039;s own branches do not constitute taxable services under BAS. - AT</description>
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