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1. Liability of service tax - discount - sub-agent of IATA agents - the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of...

2. Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the...

3. Classification of services - discount received against their own export consignment from the shipping agents - the appellant has not rendered any services of clearing...

4. Classification of services - amounts received as commission by the appellant for underwriting services rendered classifiable under the head Underwriting Services and is...

5. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

6. Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable...

7. CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the...

8. The sub-broker who received commission from the main broker while main broker has paid the service tax on commission received by him cannot be once again subjected to...

9. Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

10. Determination of income - Commission income or trading activity - addition to the returned income by taking 8% net profit on turnover - in case the assessee would have...

11. Business Auxiliary Service - they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. - where the service...

12. BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under...

13. Commission Agent or not - in the case of sales made directly by JCBI in the territory assigned to the Respondents for which respondent is receiving commission under...

14. Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals...

15. Classification – commission received – early payment incentive received is linked to the number of days by which payment is made early and has no relation with the...