https://www.taxtmi.com/caselaws?id=754845 CESTAT Chandigarh held that convenience fees and cancellation charges collected by air travel agents from customers constitute part of Air Travel Agent Services rather than Business Auxiliary Services. The tribunal found no evidence of additional services rendered to airlines beyond ticket booking. Service tax liability under Rule 6(7) was deemed sufficient, with no additional liability warranted. Extended limitation period was rejected due to lack of evidence showing intent to evade duty, particularly given the disputed nature of the issue. Appeals were allowed with no penalties imposed. en-us Wed, 26 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754845 CESTAT Chandigarh held that convenience fees and cancellation charges collected by air travel agents from customers constitute part of Air Travel Agent Services rather than Business Auxiliary Services. The tribunal found no evidence of additional services rendered to airlines beyond ticket booking. Service tax liability under Rule 6(7) was deemed sufficient, with no additional liability warranted. Extended limitation period was rejected due to lack of evidence showing intent to evade duty, particularly given the disputed nature of the issue. Appeals were allowed with no penalties imposed. Case-Laws Service Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754845