Customs, Excise, and Service Tax Appellate Tribunal has allowed the TBO Tek‘s appeal against the demand order passed by the Additional Director General, Directorate General of Goods and Services Tax Intelligence.
The demand was towards non-payment of the amount allegedly collected as representing Service Tax from the Sub-Agents for a demand amount of ₹ 302.02 Million under Section 73A (2) of the Finance Act, 1994.
The order was related to the time period of April 1, 2007, to March 31, 2013.
The Company contested that consideration received from the airlines does not include the service tax amount and service tax collected from sub-agents has already been deposited with Government.
The demand order was confirmed Additional Deputy Commissioner.
The Company filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, New against the order of the Additional Deputy Commissioner on June 19, 2020.
