2018 (2) TMI 1038

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..... 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. - ST/87782/2013-ST[DB] - A/91783/2017 - Dated:- 27-12-2017 - SHRI M.V. RAVI .....

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..... verriding Commission received for cargo bookings undertaken by them for Airlines. It was the case of the Revenue in the show-cause notice that respondents had discharged the tax liability under Air Transport Service well on the entire amount and should have classified the amount received as Overriding commission for cargo booking under the Business Auxiliary Service. For alleging so, the Revenue r .....

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..... f the responsible person of the respondent herein, as also various correspondences indicate something different. In our view, the adjudicating authority should be given an opportunity to come to a conclusion afresh on this point. At this juncture, the learned Counsel submits that the issue regarding the taxability of amount received as overriding commission for cargo booking be kept open along wit .....

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