Commission on fuel surcharge cannot be included in basic Air fare for Service Tax

BCD Travels India Private Limited Vs Commissioner of Service Tax (CESTAT Chennai) Rule 6 (7) ibid., which is extracted in the above paragraphs, clearly gives an option to the taxpayer, specifically an Air Travel Agent, to pay an amount calculated at the rate of 0.6% of the basic fare in the case of domestic bookings and at the rate of 1.2% of the basic fare in the case of international bookings instead of paying Service Tax at the rate specified in Section 66 of the Finance Act, 1994, and as per Section 66, the rate of Service Tax was a flat 12% of the value of taxable services. Section 67 ibi...