https://www.taxtmi.com/caselaws?id=787895 The provider's activities fall within the statutory scope of air travel agent service rather than business auxiliary service because they involve booking passage as IATA agents and do not meet the specific categories listed for business auxiliary services; demands framed under business auxiliary service are set aside. Charges for passport, visa processing, insurance and similar items do not constitute travel agent service and related demands are set aside. Allegations of short payment and excess collection under air travel agent service require factual verification and are remanded to the adjudicating authority. Invocation of extended limitation and penalty is unsustainable where classification was disputed and no clear suppression is shown. en-us Mon, 09 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787895 The provider's activities fall within the statutory scope of air travel agent service rather than business auxiliary service because they involve booking passage as IATA agents and do not meet the specific categories listed for business auxiliary services; demands framed under business auxiliary service are set aside. Charges for passport, visa processing, insurance and similar items do not constitute travel agent service and related demands are set aside. Allegations of short payment and excess collection under air travel agent service require factual verification and are remanded to the adjudicating authority. Invocation of extended limitation and penalty is unsustainable where classification was disputed and no clear suppression is shown. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787895