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2019 (9) TMI 1421 - CESTAT AHMEDABADBusiness Auxiliary Service - overriding commission received from their principal i.e. Airline during the period 2004-05 - N/N. 13/2003-S.T., dated 20-6-2003 effective from 1-7-2003 - HELD THAT:- The demand is raised on overriding commission received by the appellant from KLM Royal Dutch Airlines in the course of Air Travel Agent Service. The department has demanded the service tax on the commission received by the appellant. The relevant period is 2004-05 during which the commission agent was defined as per Notification No. 13/2003-S.T. - the definition of Commission Agent was existing till 15-5-2005. As per the above the commission related to service was not taxable as per definition of Commission Agent Service. Therefore, the Service of Commission Agent of the appellant was not taxable during the relevant period, consequently demand is not sustainable. Appeal allowed - decided in favor of appellant.
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