Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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 appellant's activities do not fall under "Business Auxiliary Services" as alleged by the revenue. It determines that the appellants act as principal-to-principal in their transactions and do not serve as commission agents for other GSA/IATA operators. - Further, the Tribunal agrees with the appellant's argument that it was issued beyond the prescribed period and finds no evidence of suppression or intent to evade tax.
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 appellant's activities do not fall under "Business Auxiliary Services" as alleged by the revenue. It determines that the appellants act as principal-to-principal in their transactions and do not serve as commission agents for other GSA/IATA operators. - Further, the Tribunal agrees with the appellant's argument that it was issued beyond the prescribed period and finds no evidence of suppression or intent to evade tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
