CESTAT-New Delhi : Whether since magazine was identifiable with Airlines operation and business of assessee, amount received by assessee was liable to service tax under category of ‘Franchisee Service’

CESTAT, New Delhi Bench Air India Ltd. Vs. Commissioner of Service Tax Delhi Section : 65(47), 65(105)(zze) S. K. Mohanty, Judicial Member And B. Ravichandran, Technical Member Final Order Nos. 55301- 55302/2017 Service Tax Appeal Nos. 58928-58929/2013-DB July 20, 2017 ORDER B. Ravichandran, Technical Member – These appeals are against order dated 30.04.2013 of Commissioner…

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