No Service tax on incentives received by travel agents from airlines or CRS companies

Principal Commissioner Central Excise Vs SOTC Travels Services Private Limited (Supreme Court of India) The Hon’ble Supreme Court in Principal Commissioner Central Excise Delhi I v. SOTC Travels Services Private Limited [Civil Appeal No.3702 of 2023 dated May 15, 2023] dismissed the Appeal filed by the Revenue Department by relying on the judgement wherein it was held that the Performance linked bonus (PLB) and Computer reservation service (CRS) fees received by airline agents are not subject to service tax under the category of ‘Business Auxiliary Services’ (BAS). Facts: M/s. SOTC Trave...