Business Auxiliary Services: air cargo agents taxable on remuneration for billing, collection and logistical support provided to airlines. Air cargo agents perform incidental or auxiliary support services to airlines - including billing, collection, issuance of airway bills, booking, distribution and logistics - and, under the statutory definition of Business Auxiliary Services, there exists a service-provider/client relationship with airlines; accordingly agents are liable to pay service tax on remuneration received and remain liable for past liabilities with interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Business Auxiliary Services: air cargo agents taxable on remuneration for billing, collection and logistical support provided to airlines.
Air cargo agents perform incidental or auxiliary support services to airlines - including billing, collection, issuance of airway bills, booking, distribution and logistics - and, under the statutory definition of Business Auxiliary Services, there exists a service-provider/client relationship with airlines; accordingly agents are liable to pay service tax on remuneration received and remain liable for past liabilities with interest.
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