The vast majority of airlines ceased paying commissions to agents including overide commission. The nett fare regime now prevails. The agents now charge the client a fee which they variously describe as a Ticketing fee, Admin fee, Service charge and some even call it a Management fee. My question is whether this Mark up is Vatable. I am referring to tickets purchased directly from the airline by an IATA Agent and paid for via IATA BSP - not those purchased from a GSA.