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Service Tax - Highlights / Catch Notes

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Levy of Service tax - commission paid to them by airlines for ...

Service Tax

March 6, 2018

Levy of Service tax - commission paid to them by airlines for booking cargo space - 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 - AT

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  1. Passenger service fee being collected on behalf of air port authority of India and being paid to the said authority are not liable to service tax - AT

  2. Service tax liability for auctioning of abandoned cargo – Excess amount earned on auction of cargo shown in income – amount cannot be taxed under storage and...

  3. Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity...

  4. Transportation of cargo by air - default in payment of service tax - assessee contested against invoking the extended period of limitation - penalties set aside u/s 80 - AT

  5. Classification of service - canvassing air cargo - Business Auxiliary Service or not - H applicant to make a pre-deposit of 50% of the tax demanded - AT

  6. If the bill amount indicates cargo handling service separately and transportation separately on actuals basis, then the Service Tax liability can be levied on cargo...

  7. SCN was issued to demand under the category of Transport of goods by air service - demand was confirmed under the category of Cargo handling service - demand set aside - AT

  8. Cenvat Credit - 'Repair and Maintenance' Services on air-conditioning plant for the office space of the factory - credit allowed .... - AT

  9. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

  10. TDS liability - assessee being a C&F agent, is an intermediary, who booked cargo for and on behalf of importers and exporters and facilitated the contract for carrying...

 

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