2017 (10) TMI 349

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....ant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER The appellants are registered with the Service Tax Department under the category of 'Air Travel Agent Service'. On specific intelligence that the appellants have received income by way of overriding commission (ORC) and also on the view that such amount would be consideration for Business Auxiliary Service, department issued show caus....

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....ax has been discussed in detail by this Tribunal vide Final Order No. 41400 to 41407/2017 dated 4.8.2017 in the case of Arafaath Travels Pvt. Ltd. The Tribunal held that even if the payment is received in India rupees such retention will have to be necessarily treated as saving of foreign exchange and by implication is akin to receipt of moneys in convertible foreign exchange. In the said case, th....