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Airline & CRS Incentives Not Taxable as Business Auxiliary Service: CESTAT Delhi
Case Law Details
- Case Name
- Kafila Hospitality And Travels Private Limited 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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Kafila Hospitality And Travels Private Limited Vs Commissioner of Service Tax (CESTAT Delhi)
The appeal challenged the order of the Commissioner of Service Tax, New Delhi, confirming a demand of service tax by invoking the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994. The dispute related to the levy of service tax on target-based incentives received by an IATA-accredited air travel agent from airlines and on Central Reservation System (CRS) commissions received from CRS companies. A Division Bench of the Tribunal, expressing doubts about an earlier ...
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