Air Travel Agent Service Tax: Fuel Surcharge Exclusion Upheld in Basic Fare Valuation for Tax Purposes.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - air travel agent service - addition of amount of fuel surcharge to the air fare for the purpose of determining the “basic fare” - The appellant had produced the BSP statements which conclusively show that the commission was received only on the air fare and not on air fare plus fuel surcharge. - Demand set aside - AT....