2025 (8) TMI 333

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l filed by the appellants. The prayer made by Revenue is considered and accordingly, Registry is directed to incorporate the following changed name and address of the respondent in the appeal records for the purpose of disposal of the appeal:- "Commissioner of Central Goods and Service Tax & Central Excise, Mumbai South Commisssionerate 13th Floor, Air India Building, Marine Drive, Nariman Point, Mumbai- 400 021." Accordingly, miscellaneous application stands disposed of. 3. Briefly stated, the facts of the case are that the appellants herein are engaged inter alia, in the sale of air tickets for domestic and international travel. The appellants being the 'General Sales Agent' (GSA) of various airlines, besides selling air tickets d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ave preferred this appeal before the Tribunal. 4. Learned Chartered Accountant appearing for the appellants drew our attention to the case law compilation submitted by him, to state that in their own case, this Bench of the Tribunal as well as Co-ordinate Bench of the Tribunal in Delhi has allowed the appeal in favour of the appellants themselves, holding that the commission earned by them for booking of tickets by the other GSA and by their branch offices cannot be subjected to levy of service tax under the taxable category of BAS. 5. We have perused the Final Order No. 50116/2024 dated 23.01.2024 passed by the Co-ordinate Bench of the Tribunal in the case of the appellants themselves, dealing with both the issues involved in the present....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed order classifying the service under "Business Auxiliary Service" was held to be unsustainable. Following the said orders, we are of the considered opinion that demand raised by the revenue in this regard under the category of "Business Auxiliary Service" deserves to be rejected. 14. Lastly, with regard to the demand pertaining to the commission received from their own branches, we agree with the contention of the learned counsel for the appellant that though the appellant and the branches are having separate service tax registration numbers but they are one and the same person and the transaction does not involve two separate entities. The branch has been set up for serving the appellant companies customers in and around Jaipur and the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 6. We have also examined the order dated 24.06.2024 passed by this Bench in the case of Trinity Air Travel & Tours Pvt. Ltd. Vs. Commissioner of CGST and Central Excise, Mumbai East - 2025 (32) Centax 245 (Tri.-Bom). In the said order, both the issues involved in the present appeal have also been elaborately discussed. The relevant paragraphs in the said order dated 24.06.2024 are extracted herein below: "7. Further, it would be seen from the definition of "air travel agent" that it includes all services connected with, or in relation to the booking of passage for travel by air. The services in question are booking of airlines tickets and for achieving a pre-determined target. The air travel agent also receives an additional amount in th....