Tax Demand Overturned Due to Limitation Period for Airline Service Promotion and Marketing Activities.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The appellant is rendering services related to booking, preparation of bill, collection of realization by the appellant on behalf of the airlines which, in our view, would fall under the category of promotion and marketing of airline services - though service tax is leviable, demand set aside on the ground of period of limitation - AT....