Appellate tribunal addressed taxability of various receipts of...

Appellate tribunal addressed taxability of various receipts of an agent: performance or target incentives paid by airlines were held not to constitute consideration for a taxable service and demand cancelled; freight brokerage/commission on freight could not be classified as business auxiliary service and demand set aside; reimbursements of expenses reimbursed after payment fall outside taxable value (85% abatement applicable) and related demand disallowed; alleged labour charge liability based on assumptions without verification was unsustainable; invocation of extended period failed for lack of suppression with intent to evade, and consequential interest and penalty demands were also dismissed.

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