TMI Blog2022 (10) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... computation of service tax towards CHA Services. Revenue earned as freight rebate - HELD THAT:- The Tribunal further held that the service tax under the head Business Auxiliary Service could not be charged on the revenue earned as freight rebate inasmuch as the freight rebate was the revenue stream generated out of trading of the space in the airlines incentives, and that unless the airline was booked specifically for a client, the components of Business Auxiliary Service did not come into play. It also held that the appellant (respondent herein) was booking the space for its own trading activities, and therefore, in those circumstances, held that demand of service tax under Business Auxiliary Service could not be sustained. Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revenue earned under the head Break Bulk Fee? (ii) Whether in the facts and circumstances of the case, the CESTAT was right in holding that the demand of service tax under Business Auxiliary Service is not sustainable? (iii) Whether in the facts and circumstances of the case, the CESTAT was right in holding that the demand of service tax under the head of Business Auxiliary Service for the revenue generated as airline/airline incentive is not sustainable in law? (iv) Whether in the facts and circumstances of the case, the CESTAT was right in setting aside the penalty under section 78 of the Finance Act, 1994? 3. Learned counsel for the respondent, at the very outset, states that the appeal is not maintainable before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the revenue earned as freight rebate inasmuch as the freight rebate was the revenue stream generated out of trading of the space in the airlines incentives, and that unless the airline was booked specifically for a client, the components of Business Auxiliary Service did not come into play. It also held that the appellant (respondent herein) was booking the space for its own trading activities, and therefore, in those circumstances, held that demand of service tax under Business Auxiliary Service could not be sustained. In regard to the income under the head airlines commission and airline incentives , which were sought to be taxed under Business Auxiliary Services , the Tribunal held that the same could not be considered as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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