2010 (3) TMI 818

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g tickets and making arrangements for travel of passengers under agreement - respondent is paid commission – Held that:- services can not be charged under business auxiliary services - decided in favor of assessee.
C.N. RAMACHANDRAN NAIR AND P.S. GOPINATHAN, JJ. P. Parameswaran Nair for the Appellant. C.S. Gopalakrishnan Nair for the Respondent. JUDGMENT C.N. Ramachandran Nair, J - Heard .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... with a well-known travel agency, M/s. Akbar Travels. For services rendered, respondent is paid commission, mainly by Akbar Travels. The Tribunal on facts, found that the service rendered by the respondent is essentially travel agency service as agents of the main travel agency, M/s. Akbar Travels. In the eye of the Tribunal, the respondent assessee is engaged in travel agency business. We do not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X