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2018 (6) TMI 524 - AT - Service TaxBusiness Auxiliary Services - services to airlines - additional amount received as incentives based on the volume of transaction for the activity of forwarding cargo through the airlines - whether the respondent is liable to pay service tax for the activity of booking space and selling the same to the client for air cargo goods? - Held that:- The Tribunal in the case of Commissioner of Service Tax Vs. Continental Carriers [2017 (11) TMI 1109 - CESTAT NEW DELHI] has held that the commission received from the airlines prior to 10.9.2004 cannot be subjected to service tax under Business Auxiliary Service - appeal dismissed - decided against Revenue.
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