CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60937 of 2019 [Arising out of Order-in-Original No. GST-GGM/COM/SM/60-61/2018-19 dated 31.12.2018 passed by the Commissioner of Central Goods and Service Tax, Gurugram]

Commissioner of Central Excise and ……Appellant Service Tax, Gurugram Plot No. 36-37, Sector-32, Gurugram, Haryana- 122001 VERSUS M/s Tek Travels Pvt Ltd ……Respondent

728, Udyog Vihar, Phase V, Gurugram, Haryana- 122016 APPEARANCE:

Shri Siddharth Jaiswal and Ms. Amita Gupta, Authorized Representatives for the Appellant Ms. Krati Siingh and Ms. Jashanpreet Kaur, Advocates for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60346/2026 DATE OF HEARING: 16.02.2026 DATE OF DECISION: 14.05.2026 P. ANJANI KUMAR :

M/s Tek Travels Pvt Ltd, the respondent-assessee is an approved agent of International Air Ticketing Association (IATA) and are engaged in providing the services relating to booking online air tickets to their clients. The respondent-assessee has entered into an agreement with HDFC and American Express Banks; as per the agreement