https://www.taxtmi.com/caselaws?id=75071 The Tribunal waived the pre-deposit of service tax, interest, and penalty for the appellant, M/s. Skylift Cargo Pvt. Ltd., relating to 'Business Auxiliary Service' for the period 1-7-2003 to 31-3-2006. The Tribunal found that the demand primarily stemmed from notional income on cargo space sales without discounts, distinguishing between taxable commission and non-taxable discounts. It agreed with the appellant that the tax should be levied only on the commission received as agents and not on discounts allowed by airlines. The waiver was granted due to the complexity of the issues raised and stayed the recovery pending final appeal disposal. en-us Mon, 11 May 2009 00:00:00 +0530 Sat, 20 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75071 The Tribunal waived the pre-deposit of service tax, interest, and penalty for the appellant, M/s. Skylift Cargo Pvt. Ltd., relating to 'Business Auxiliary Service' for the period 1-7-2003 to 31-3-2006. The Tribunal found that the demand primarily stemmed from notional income on cargo space sales without discounts, distinguishing between taxable commission and non-taxable discounts. It agreed with the appellant that the tax should be levied only on the commission received as agents and not on discounts allowed by airlines. The waiver was granted due to the complexity of the issues raised and stayed the recovery pending final appeal disposal. Case-Laws Service Tax Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75071