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2018 (2) TMI 320 - AT - Service TaxBusiness Auxiliary Services - activities of booking domestic and international air cargo for various airlines for rendering the said bookings - Department took the view that the assessee were paying service tax under Business Auxiliary Service only on the commission amount without considering the incentive amount - Held that: - reliance placed in the case of Suraj Forwarders Vs Commissioner of Service Tax, Ahmedabad [2014 (4) TMI 1169 - CESTAT AHMEDABAD], where it was held in favor of the assessee noting that mere sale and purchase of cargo space and earning profit in the process is not a taxable activity and that commission earned by the assessee while acting on behalf of the exporter and mark-up value was of freight charges are not to be considered as commission - demand set aside - appeal allowed - decided in favor of appelalnt.
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