https://www.taxtmi.com/caselaws?id=775385 CESTAT Kolkata held that deposit incentives received from airlines/main agents during 2013-14 are not liable to service tax under Section 66D(e) of the Finance Act, rejecting the demand of Rs. 11,61,226. Cancellation charges amounting to Rs. 10,68,861 received during 2010-11 and 2011-12 do not fall under BAS and are not taxable, relying on a Board Circular. The alleged irregular availment of Cenvat credit of Rs. 2,34,618 was also disallowed without merit, as the appellant furnished adequate proof of payment. Consequently, all demands were set aside and the appeal was allowed. en-us Tue, 08 Jul 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775385 CESTAT Kolkata held that deposit incentives received from airlines/main agents during 2013-14 are not liable to service tax under Section 66D(e) of the Finance Act, rejecting the demand of Rs. 11,61,226. Cancellation charges amounting to Rs. 10,68,861 received during 2010-11 and 2011-12 do not fall under BAS and are not taxable, relying on a Board Circular. The alleged irregular availment of Cenvat credit of Rs. 2,34,618 was also disallowed without merit, as the appellant furnished adequate proof of payment. Consequently, all demands were set aside and the appeal was allowed. Case-Laws Service Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775385