No Service tax on incentives received by travel agents from airlines or CRS companies


Last updated: 19 July 2023

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in Principal Commissioner Central Excise Delhi I v. SOTC Travels Services Private Limited [Civil Appeal No.3702 of 2023 dated May 15, 2023] dismissed the Appeal filed by the Revenue Department by relying on the judgement wherein it was held that the Performance linked bonus ("PLB") and Computer reservation service ("CRS") fees received by airline agents are not subject to service tax under the category of ‘Business Auxiliary Services' ("BAS").

Citation :
Civil Appeal No.3702 of 2023 dated May 15, 2023

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Bimal Jain
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