sub-agent who is geting higher discount from IATA agent and passing lesser discount to customer. whether this commission is taxable or not ?
to answer above Q plz. consider following point:-
1- it is consider as trading of air tickets, so NOT liable for service tax but liable for VAT.
2- it is consider under BAS like commission on sales permotion,
3- as it is specific classification under which sub-agent is not taxable, then the same shall not be taxable under business auxiliary service