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2018 (5) TMI 1121 - AT - Service TaxBusiness Auxiliary Services - it was alleged that respondent had earned commission on sale of air tickets and insurance/other service for a total value of ₹ 27,31,732/- but failed to discharge tax liability of ₹ 1,06,147/- as provider of 'business auxiliary service' - Held that: - the respondent made bulk purchases of air tickets that were then assigned at market price to various successful candidates proceeding abroad - Tribunal in Greenwich Meridian Logistics (India) Pvt. Ltd v. Commissioner of Excise [2016 (4) TMI 547 - CESTAT MUMBAI] has held that a similar transaction in relation to cargo creates profit on sale and is not a consideration for taxable service. The provisions of Finance Act, 1994 are very clear; it is the service that is taxable and not a money transaction between two entities - Revenue has not been able to establish that the said activity of purchasing seats which have been sold to individual travelers are liable to be covered by the definition of 'business auxiliary service' in section 65(19) of Finance Act, 1994. Appeal dismissed - decided against Revenue.
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