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Miscellaneous services rendered by air travel agent cannot be classified under Business Support Service: CESTAT Delhi
Case Law Details
- Case Name
- International Travel House Pvt Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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International Travel House Pvt Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
CESTAT Delhi held that miscellaneous services rendered by air travel agent like planning travel itinerary of clients, etc. are covered within the ambit of ‘Air Travel Agent’ and cannot be classified under ‘Business Support Service’.
Facts-
The appellant is a member of International Air Transport Association (IATA) and is registered with the Service Tax Delhi-II, for rendering the services of Air Travel Agent, Rail Travel Agent, Tour Operator u/s. 65 of the Finance Act, 1994.
The appellant during the course...
Author Info
