Court Grants Stay in Airline Ticket Sale Case u/s 65(105)(zzb), Favoring Assessee's Classification as Non-BAS Service.

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....Business Auxiliary Service (BAS) u/s 65 (105) (zzb) - Sale of tickets - airlines tickets purchased from GSA/IATA - No commission received from GSSA/IATA agent - Prima facie strong case was in the favour of assessee - stay granted - AT....