Determination of Basic Fare of Service Tax under ‘Air travel Agent service’ not include Gross Fare including Fuel Surcharge u/s 6(7) of Service Tax Rules: CESTAT [Read Order]

By Shabna Rahim - On November 14, 2023 6:00 pm - 2 mins read
Gross Fare including Fuel Surcharge - Fuel Surcharge - Gross Fare - Service Tax Rules - CESTAT - Excise - Customs - Tax News - TAXSCAN

The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the term ‘basic fare’ in terms of the definition of rule 6(7) of the Service Tax Rules,1994 was not the gross fare including fuel surcharge for the determination of service tax under the category of air travel agent service.  Kafila…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader