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2018 (5) TMI 1234 - AT - Service TaxBusiness Auxiliary Services - appellant had entered into the General Sales Agreement (GSA) dated 04/12/2013 with M/s Thai Airways International, for providing a bouquet of services related to reservation, ticketing, infrastructural support, liaising with the authorities, make sales, appoint passenger and cargo sales agents etc. - whether taxable under Business Auxiliary services or not? - Held that: - In view of the fact that the period of dispute in the case of the appellant is from 01/07/2003 to 09/09/2004, which is prior to the date of amendment of the definition of business auxiliary service, the explanation inserted in such definition subsequently, cannot have the retrospective application - demand set aside - appeal allowed - decided in favor of appellant.
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