Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 175 - AT - Service TaxCommission and incentive received from various airlines for booking cargo on their flights - Commissioner found that by canvassing cargo for shipment by various airlines the appellant had rendered services falling under BAS to the various airlines and short-paid service tax on commission received from the airlines as incentive. - We find that lion’s share of the impugned demand is attributable to the notional income earnable by the appellant if it had sold cargo space of airlines at the published rate, without discount. We find that the service tax is leviable, prima facie, only on the commission received by the appellants, a commission agent. Prima facie, discount allowed by the airlines cannot be treated as commission. We also find considerable force in the submission that tax is not leviable on the impugned services as the services pertained only to export of cargo. – stay granted
|