2017 (9) TMI 257

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....ocate, for the Appellant. Shri Ranjan Khanna, Authorized Representative (DR), for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appellant is aggrieved by the order dated 11-9-2012 of Commissioner (Appeals-I), Jaipur. The appellants are engaged in providing air travel service by selling airline tickets to various customers. They were registered with the Department ....

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....sufficient stock of tickets, they used to purchase tickets from another travel agent and sell the same to the travelling public. Relying on the clarification issued by the Commissioner, Service Tax, Delhi it is submitted that sub-agents who are not getting commission from airlines and also not making out tickets directly from airlines are not required to collect service tax or pay service tax to t....

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....tment as travel agent and were discharging service tax under the category of travel agent service. The dispute in the present case relates a part of their activity wherein they get tickets from the another travel agent and sell to travelling public. The commission/profit earned in such transaction is sought to be taxed under the category of Business Auxiliary Service. We note that there is no arra....