amount
mentioned, of Rs. 82.18 (IATA discount of Rs. 33.67 and Performance
Linked Bonus of Rs. 48.51), was the commission that M/s Mahabir
Travel ... amount mentioned, of Rs. 82.18 (IATA discount of Rs. 33.67 and
Performance Linked Bonus of Rs. 48.51), was the commission that
transaction specific. Incentive, on
the other hand, are based on general performance of the
service provider and are not to related to any particular
transaction ... receipt of commission or incentive
from CRS companies and on performance linked bonus from the airlines was
decided against the revenue following the decision
commission / incentive from CRS companies (computer
reservation service and on Performance linked bonus (PLB) from
the Airlines.
2. The brief facts are as follows ... 50087/2021
In ST/50037/2016
target incentives/ Performance Linked Bonus(PLB) received from
airlines and commission received from CRS companies.
5. While addressing
Learned Counsel for the Appellant has explained that Productivity Linked
Bonus (PLB) is a performance/target based incentive, which is received by the
Appellant from ... sale of tickets the travel agent
receives from the Airlines, Performance Linked Bonus, which is linked to
guaranteed booking of a minimum number of Airline
Learned Counsel for the Appellant has explained that Productivity Linked
Bonus (PLB) is a performance/target based incentive, which is received by the
Appellant from ... sale of tickets the travel agent
receives from the Airlines, Performance Linked Bonus, which is linked to
guaranteed booking of a minimum number of Airline
Appellant who had received income in the form of productivity linked
bonus (PLB) from different Airlines for achieving certain targets of
tickets sale for which ... consideration in the present show cause notice is linked to the
performance and received as a bonus for the dedication, commitment
and long-standing support
linked to purchase
targets, additional target incentives, early bird billing discounts, Trinity
Bonus based on weekly sales plans, and DEEP incentives for overall
performance ... APPEAL NO. 50073 OF 2022
5. The Tribunal in B.M. Auto link vs. Commissioner CGST,
Ahmadabad14 held as follows:-
" 4. We have carefully
then any mode of payments by way of
commission, stock options, performance related bonus,
etc., will not alter the nature of the service ... that commission paid by
a company to its directors (even if linked with
performance or with financial results of the company) is
nothing but remuneration
Mr.Charanjeet Singh Khanuja vs Cst, Indore/Lucknow/Jaipur/Ludhiana on 9 June, 2015
IN
Smt. A. Vijaya vs Cce, Salem on 16 December, 2015
IN THE CUSTOMS, EXCISE &
