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1. Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air...

2. Valuation - air travel agent service - rule 6 (7) of the Service Tax Rules, 1994 - The appellant contends that out of the seventy three airlines only four airlines pay...

3. Eligibility of Cenvat credit on air travel agent and rail travel agents services - when air travel was performed for the purpose of company business the Service Tax paid...

4. Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air...

5. Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable...

6. TDS u/s 194H - Commission / brokerage on Air Tickets - Supplementary Commission - Non deduction of tax at source (TDS) at 10% plus surcharge - In light of the consensus...

7. CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business...

8. CENVAT Credit - input services - Air Travel Agent - revenue contended that invoice raised by the service provider pertain to tickets issued in the name of personnel of...

9. Disallowance u/s.40A(3) - expenses towards air ticket and hotel expenses in cash in excess of prescribed limit u/s.40A(3) - there is merit in arguments of the assessee...

10. CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the...

11. Valuation - air travel agent service - addition of amount of fuel surcharge to the air fare for the purpose of determining the “basic fare” - The appellant had produced...

12. TDS u/s 194C - Booking of airline tickets - agents of agent - deduction of TDS on amount remitted to main agent after deducting the amount of commission - decided in...

13. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

14. The appellant had rightly availed the Cenvat Credit on the amount of commission paid to its sales agent for sales promotion activity. The agent's obligations included...

15. Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...