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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Business Auxiliary Service (BAS) u/s 65 (105) (zzb) - Sale of ...


Court Grants Stay in Airline Ticket Sale Case u/s 65(105)(zzb), Favoring Assessee's Classification as Non-BAS Service.

September 4, 2013

Case Laws     Service Tax     AT

Business Auxiliary Service (BAS) u/s 65 (105) (zzb) - Sale of tickets - airlines tickets purchased from GSA/IATA - No commission received from GSSA/IATA agent - Prima facie strong case was in the favour of assessee - stay granted - AT

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