2017 (12) TMI 1878

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..... espondent is engaged in the activity of freight forwarding. They are booking cargo in various airlines and pay freight for the same. The said freight is collected from shippers. The airlines pay to the respondent certain portion of such freight as a commission/discount. This is sought to be taxed in Business Auxiliary Service. Similar dispute before Tribunal are noted on various occasions. On .....

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..... ndrasekhar, Adv. ORDER PER B. RAVICHANDRAN: The Revenue is aggrieved by the order of Commissioner (Appeals) holding that the respondent is not liable to service tax, holding that the commission or a discount received, as a consideration from airlines cannot be attributed to any taxable services classifiable under Business Auxiliary Services . 2. We have heard both sides and pe .....

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