Miscellaneous services rendered by air travel agent cannot be classified under Business Support Service: CESTAT Delhi

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 T

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