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2018 (9) TMI 181 - AT - Service TaxBusiness Auxiliary Services - non-payment of service tax - extended period of limitation - Held that:- The transaction is not purchase or sale of the space in Air Cargo Plane but the appellant is booking the space on behalf of shipper for particular consignment, for this arrangement the appellant is charging to the shipper and after retention certain percentage of commission remaining amount is remitted to Airlines towards booking of space. Therefore, the appellant is providing the service to the Airlines which falls under Business Auxiliary Service. Therefore, it is clearly taxable. Extended period of limitation - Held that:- Ld. Commissioner (Appeals) has endorsed that the matter involved is of interpretation of law and the same was not free from doubt, therefore, the appellant were having the bonafide doubts - demand of extended period could not have been confirmed. Appeal allowed in part.
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