2019 (9) TMI 1421

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....ntendent (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The brief fact of the case is that the appellant are General Sales Agent of KLM Royal Dutch Airline. They are receiving the overriding commission from their principal i.e. Airline during the period 2004-05. Department has raised the demand considering the same as overriding commission under the head of "Business Au....

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.... the record. We find that demand is raised on overriding commission received by the appellant from KLM Royal Dutch Airlines in the course of Air Travel Agent Service. The department has demanded the service tax on the commission received by the appellant. The relevant period is 2004-05 during which the commission agent was defined as per Notification No. 13/2003-S.T.; as under. "Commission Agent....