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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Liability of service tax - discount - sub-agent of IATA agents - ...


Sub-agents of IATA agents not liable for service tax on discounts; transaction deemed sale and purchase.

February 21, 2018

Case Laws     Service Tax     AT

Liability of service tax - discount - sub-agent of IATA agents - the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of sale and purchase, and accordingly, held that service tax is not required to be paid by the said sub-agent on the discount received - demand set aside. - AT

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