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2018 (2) TMI 1038 - AT - Service TaxBusiness Auxiliary Service - short payment of service tax - tax liability on the Overriding Commission received for cargo bookings undertaken by them for Airlines not discharged - Held that: - the adjudicating authority has not recorded any reasoning for coming to a conclusion as to why he has held that the respondents herein had not undertaken any activity of cargo handing during the period in question and that they did not receive any Overriding commission. The adjudicating authority should be given an opportunity to come to a conclusion afresh on this point - appeal allowed by way of remand.
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