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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

CHA service - incentives received from various airline / ...


CHA Service Incentives from Airlines and Shipping Liners at 2% Brokerage Not Subject to Service Tax.

May 5, 2018

Case Laws     Service Tax     AT

CHA service - incentives received from various airline / shipping liners @ 2% of the basic freight, in the name of brokerage - the amount received cannot fall within the category of ‘commission’ so as to be subjected to levy of service tax. - AT

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