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
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 275
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
