The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that the definition of “air travel agent” includes all services connected with or in relation to the booking of passage for travel by air. The miscellaneous services rendered by the appellant are also in furtherance of the travel agent's service to its customers and hence cannot be classified under “Business Support Service”. The appellant is a member of the International Air Transport Association (IATA) and is
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