No Service Tax on Convenience fee & cancellation charges for services to Airlines under BAS

Yatra Online Pvt Ltd Vs Commissioner, CGST, Gurugram (CESTAT Chandigarh)

The case Yatra Online Pvt Ltd Vs Commissioner, CGST, Gurugram (CESTAT Chandigarh) focuses on whether service tax is applicable on the ‘Convenience Fee’ and ‘Cancellation Charges’ collected by the appellant, Yatra Online Pvt Ltd, in the course of providing Air Travel Agent Services. The key points and arguments presented in the case are summarized below:

Key Issues and Arguments:

1. Nature of Charges:

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