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2018 (3) TMI 113 - AT - Service TaxLevy of Service tax - commission paid to them by airlines for booking cargo space - whether the appellants are liable to pay service tax on the rebate / incentive received from exporters / clients for booking space for cargo? - Held that: - similar issue decided in the case of M/s. Skylift Cargo (P) Ltd. Versus Commissioner of Service Tax, Chennai And (Vice-Versa) [2018 (2) TMI 320 - CESTAT CHENNAI], where it was held that mere sale and purchase of cargo space and earning profit in the process is not a taxable activity and that commission earned by the assessee while acting on behalf of the exporter and mark-up value was of freight charges are not to be considered as commission - appeal allowed - decided in favor of appellant.
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