https://www.taxtmi.com/caselaws?id=754791 CESTAT Mumbai held that travel agents' GDS commission, incentives, and cancellation charges are not taxable under Business Auxiliary Service (BAS) as there is no three-party arrangement where agents facilitate services on behalf of service providers. The tribunal ruled that visa/passport processing charges cannot be taxed without determining the specific taxable service category. Over Riding Commission and Retaining Administrative Fees on cancelled tickets are not taxable as airlines provide no commission on cancellations. Trade margins from purchasing discounted tickets and selling at higher prices are not taxable. Extended limitation period cannot be invoked as disputed amounts were disclosed in books and annual reports. Appeal allowed, order set aside. en-us Wed, 26 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754791 CESTAT Mumbai held that travel agents' GDS commission, incentives, and cancellation charges are not taxable under Business Auxiliary Service (BAS) as there is no three-party arrangement where agents facilitate services on behalf of service providers. The tribunal ruled that visa/passport processing charges cannot be taxed without determining the specific taxable service category. Over Riding Commission and Retaining Administrative Fees on cancelled tickets are not taxable as airlines provide no commission on cancellations. Trade margins from purchasing discounted tickets and selling at higher prices are not taxable. Extended limitation period cannot be invoked as disputed amounts were disclosed in books and annual reports. Appeal allowed, order set aside. Case-Laws Service Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754791