TMI Blog2013 (9) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased tickets to service its customers/air travelers – The record discloses that the petitioner was selling the tickets purchased (from GSA/IATA) to its passengers, for a margin - Prima facie strong case was in the favour of the petitioner/appellant thus Pre-deposit was allowed in full and stay granted to all further proceedings – Decided in favour of Assessee. - Appeal No.56250 of 2013 - St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whom it had purchased tickets to service its customers/air travellers. The record discloses that the petitioner was selling the tickets purchased (from GSA/IATA) to its passengers, for a margin. The adjudicating authority concluded that this constituted an indirect commission received by the petitioner from GSA/IATA, instead of being a mere trading activity, which the transaction prima facie appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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