Fuel surcharges not to be included in basic fare for payment of service tax

TSI Yatra Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that the Air Travel Agents are not required to pay Service Tax on the Commission received by them from CDS/CRS companies. Also held that Air Travel Agents need not include the commission on fuel surcharge in the basic fare for payment of Service Tax. Facts- The appellants are engaged in the business of booking of air tickets for various domestic and international airlines. Department contested that the appellants were required to pay Service Tax on the incentives extended by CRS/G...