2019 (7) TMI 1697

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..... argued that they were providing services to IATA agent and receiving commission on which the IATA agent had paid Service Tax. They had taken credit on the said Service Tax - there is no merit in the said argument for the reason that if the appellant was providing service to IATA then it was responsibility of the appellant to pay Service Tax and not by IATA agents. Moreover if the appellant were p .....

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..... the processing charges. IATA agent was giving them certain commission and from that commission, IATA agent was deducting certain amount under the head of Service Tax. Ld. Counsel could not point out what services they were receiving from IATA on which the service tax was paid. 3. Ld. AR relies on the impugned order. He argued that in absence of any specific services which the appellant was rec .....

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