Convenience Fee and Cancellation Charges of Air Travel Agent Are Non-Taxable Under BAS
Convenience Fee and Cancellation Charges of Air Travel Agent Are Non-Taxable Under BAS Issue Whether air ticket convenience fees and retained cancellation charges collected by an air travel agent are separately taxable under “Business Auxiliary Service” (BAS) or liable to additional service tax over and above the composition tax discharged under Rule 6(7) of the… Read More »