https://www.taxtmi.com/caselaws?id=788885 CRS/GDS incentives received by travel agents were treated as outside Business Auxiliary Service where ticket booking did not promote the platform operator's business. Under the optional air-travel-agent scheme, fuel surcharge was excluded from basic fare, and general valuation principles could not override the specific rule. Abatement remained available where common-input-service credit was proportionately reversed, with reversal treated as non-availment. Excess tax could be adjusted against later liability absent prohibited causes or revenue prejudice. Gateway charges qualified as input services despite airline reimbursement. Overseas activities and expense reimbursements did not attract reverse charge without an identified taxable imported service. Regular disclosures precluded invocation of the extended limitation period. en-us Mon, 30 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 17:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788885 CRS/GDS incentives received by travel agents were treated as outside Business Auxiliary Service where ticket booking did not promote the platform operator's business. Under the optional air-travel-agent scheme, fuel surcharge was excluded from basic fare, and general valuation principles could not override the specific rule. Abatement remained available where common-input-service credit was proportionately reversed, with reversal treated as non-availment. Excess tax could be adjusted against later liability absent prohibited causes or revenue prejudice. Gateway charges qualified as input services despite airline reimbursement. Overseas activities and expense reimbursements did not attract reverse charge without an identified taxable imported service. Regular disclosures precluded invocation of the extended limitation period. Case-Laws Service Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788885