Case Law Details
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 of providing the services of ‘Air Travel Agent’ also renders certain services to its clients in the nature of planning travel itinerary of the clients, suggesting better flights and flight time options, preparing department wise travel related reports (MIS Reports) i.e., number of tickets booked, number of tickets cancelled etc. for the clients, escorting the client’s representative upto the point of immigration at airport etc.
Please become a Premium member. If you are already a Premium member, login here to access the full content.