No Service Tax on GSA Commission from Foreign Airlines: CESTAT Chandigarh

Bird Travels P Ltd. Vs C.S.T- Delhi-IV (CESTAT Chandigarh) Introduction: The case of Bird Travels P Ltd. vs. C.S.T- Delhi-IV was brought before the CESTAT Chandigarh, involving a dispute regarding the imposition of service tax on General Sales Agent (GSA) commissions received by the appellant from foreign airlines. The authorities claimed that these commissions should be taxed under the category of ‘Business Auxiliary Services.’ Detailed Analysis: Bird Travels P Ltd. is engaged in providing travel-related services to domestic and international travelers. They also act as General Sa...