https://www.taxtmi.com/caselaws?id=788885 In travel-agent service tax disputes, the note explains that CRS/GDS incentives were not taxable as Business Auxiliary Service because they did not amount to promotion of the CRS/GDS business; fuel surcharge was not to be added to basic fare under the special optional valuation scheme; abatement was available where CENVAT credit on common input services was reversed in substance; excess tax paid earlier could be adjusted against later liability; gateway charges qualified for CENVAT credit; overseas activities and reimbursements did not attract reverse charge in the manner claimed; and the extended period was unavailable absent suppression or intent to evade. 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 In travel-agent service tax disputes, the note explains that CRS/GDS incentives were not taxable as Business Auxiliary Service because they did not amount to promotion of the CRS/GDS business; fuel surcharge was not to be added to basic fare under the special optional valuation scheme; abatement was available where CENVAT credit on common input services was reversed in substance; excess tax paid earlier could be adjusted against later liability; gateway charges qualified for CENVAT credit; overseas activities and reimbursements did not attract reverse charge in the manner claimed; and the extended period was unavailable absent suppression or intent to evade. Case-Laws Service Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788885