https://www.taxtmi.com/caselaws?id=790443 Service tax liability was examined across multiple travel and support-service receipts. Commission from IATA ticket sales and Amadeus incentives were held not taxable as Business Auxiliary Service, while visa, passport and travel insurance facilitation charges were treated as Business Support Service and taxable for the normal period only. Outbound tour operator services were held taxable, but extended limitation was rejected. Reversal of wrongly taken CENVAT credit with interest was treated as satisfying the abatement condition under Notification No. 1/2006-ST. Fuel surcharge was excluded from air travel agent taxable value, guest-house interior decorator credit was allowed, membership fee was kept outside tax, and software-related foreign payments were treated as imported services. Extended period and penalties were set aside for lack of fraud or suppression. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790443 Service tax liability was examined across multiple travel and support-service receipts. Commission from IATA ticket sales and Amadeus incentives were held not taxable as Business Auxiliary Service, while visa, passport and travel insurance facilitation charges were treated as Business Support Service and taxable for the normal period only. Outbound tour operator services were held taxable, but extended limitation was rejected. Reversal of wrongly taken CENVAT credit with interest was treated as satisfying the abatement condition under Notification No. 1/2006-ST. Fuel surcharge was excluded from air travel agent taxable value, guest-house interior decorator credit was allowed, membership fee was kept outside tax, and software-related foreign payments were treated as imported services. Extended period and penalties were set aside for lack of fraud or suppression. Case-Laws Service Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790443