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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Valuation - air travel agent service - addition of amount of ...

Case Laws     Service Tax

November 1, 2023

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 the BSP statements which conclusively show that the commission was received only on the air fare and not on air fare plus fuel surcharge. - Demand set aside - AT

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