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2018 (8) TMI 1225 - AT - Service TaxBusiness Auxiliary Service - it was alleged that the activities undertaken for the promotion of the business of others would fall under the category of 'Business Auxiliary Service' which is a taxable service w.e.f. 01/07/2003. Held that:- The services rendered by the appellant do not fall in the definition of BAS as it existed during the relevant time - Also, the appellant is only getting an incentive for booking the space in the ship as per the requirements of the shipper and he is getting only brokerage from the steamer line or steamer agent which is nothing but a business incentive / commission - This issue has been considered by the Tribunal in the case of AVR Cargo Agency Pvt. Ltd. [2018 (6) TMI 524 - CESTAT CHENNAI], where it was held that the commission received from the airlines prior to 10.9.2004 cannot be subjected to service tax under Business Auxiliary Service. Appeal allowed - decided in favor of appellant.
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