https://www.taxtmi.com/caselaws?id=759351 The CESTAT NEW DELHI ruled in favor of the appellant regarding service tax on airline commission. The tribunal held that the appellant rendered air travel agent services to sub-agents/customers, not airlines, making the commission taxable under section 67 of the Finance Act. The PSA Agreement from 1994 could not include service tax as air travel agent services became taxable only from 1997. The appellant legitimately collected service tax from sub-agents as service recipients, making section 73A(2) inapplicable. The adjudicating authority's order was set aside and appeal allowed. en-us Wed, 25 Sep 2024 00:00:00 +0530 Sat, 28 Sep 2024 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759351 The CESTAT NEW DELHI ruled in favor of the appellant regarding service tax on airline commission. The tribunal held that the appellant rendered air travel agent services to sub-agents/customers, not airlines, making the commission taxable under section 67 of the Finance Act. The PSA Agreement from 1994 could not include service tax as air travel agent services became taxable only from 1997. The appellant legitimately collected service tax from sub-agents as service recipients, making section 73A(2) inapplicable. The adjudicating authority's order was set aside and appeal allowed. Case-Laws Service Tax Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759351