Service Tax not leviable under BAS on Incentives Received from CRS Companies and Air Lines on Sale of Tickets: CESTAT [Read Order]
CESTAT rules that service tax not leviable under business auxiliary services (BAS) on incentives received from CRS companies and air lines on sale of tickets
By Kalyani B. Nair - On January 3, 2024 9:30 pm - 2 mins read
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax not leviable under business auxiliary services (BAS) on incentives received from CRS companies and air lines on sale of tickets. M/s. Modiline Travel Services Pvt. Ltd has assailed the orderpassed by the Commissioner (Appeals) in the appeal…
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