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2017 (11) TMI 1109 - AT - Service TaxBusiness Auxiliary Services - Commission received from airlines - Held that: - the tax liability on similar activities under the category of ‘Business Auxiliary Service’ has already come up for consideration before the Tribunal in the case of DHL Logistics (P) Ltd. Vs CCE, Mumbai-II [2017 (8) TMI 600 - CESTAT MUMBAI], where it was held that This activities can be no stretch of imagination by considered as BAS as for any service to statute the BAS at least three parties should be involved in the transaction namely the service provider, service recipient and the client. There are only two parties in the transaction, the seller of space and the buyer of space. Any commission/incentive received, as a result of this transaction of sale cannot be considered as supply of BAS - appeal dismissed - decided against Revenue.
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