https://www.taxtmi.com/caselaws?id=756182 CESTAT Chennai set aside service tax demands against appellant travel agency on two grounds. Following precedent in Weldon Tours case, the tribunal held that charges for outbound tours occurring outside India are not subject to service tax levy. Additionally, relying on the Larger Bench decision in Kafila Hospitality case, the tribunal ruled that incentives received for Amadeus software usage are performance-based rather than transaction-specific, thus not taxable under Business Auxiliary Services. Both demands were deemed unsustainable and the appeal was allowed. en-us Mon, 22 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756182 CESTAT Chennai set aside service tax demands against appellant travel agency on two grounds. Following precedent in Weldon Tours case, the tribunal held that charges for outbound tours occurring outside India are not subject to service tax levy. Additionally, relying on the Larger Bench decision in Kafila Hospitality case, the tribunal ruled that incentives received for Amadeus software usage are performance-based rather than transaction-specific, thus not taxable under Business Auxiliary Services. Both demands were deemed unsustainable and the appeal was allowed. Case-Laws Service Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756182