Sky Lift Cargo (P) Ltd. vs Commissioner Of Service Tax on 5 May, 2008
In this context, ld. JCDR has relied on the decision of this Bench in ETA Travel Agency Pvt. Ltd. v. Commissioner 2007 (7) STR 454 (Tribunal) and Translanka Air Travel Pvt. Ltd. v. Commissioner 2007 (7) STR 476 (Tri.-Chennai), wherein we held that the said air travel agents were liable to pay service tax in the category of BAS on overriding commission received by them from the respective airlines. Prima facie, the appellants were liable to pay service tax in the same category on the commission received by them from the airlines during the period of dispute.