9911796707
TMI Blog2007 (8) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant appeal - Appeal Nos. ST/55 & 577/2006 - Final Order Nos. 401-402/2007(PB) - Dated:- 20-8-2007 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The appellant is an Air Travel Agent. The commission received on the sale of air tickets is liable to service tax. The appellant had been discharging the tax liability also. Further, on account of canc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l agents, the person responsible for collecting the service tax will be the air travel agents and the measure of the tax is the commission received by the air travel agent from the air lines for booking of air tickets. It is understood that the air travel agents receives certain commission for domestic tickets and for international tickets from the airlines. The details of the commissions a paya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he actual commission received from the air lines. (Notification No. 20/97- S.T. refers). Basic fare is defined as that part of the fare on which commission is payable by the air lines. It is reported that this normally does not include the passenger service fee and the taxes. However, this aspect may be verified by the Commissioners and action taken accordingly. Cancellation or modification of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. S.T./55/06 of the assessee is allowed with consequential relief. 6. Revenue's Appeal No. S.T. 577/06-SM is also against the same order. Therefore, this appeal was called and tagged with the appeal of the assessee. 7. Revenue's appeal seeks enhancement of penalty. Since we have set aside the demand itself, question of penalty does not arise. Appeal of the revenue is, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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