https://www.taxtmi.com/caselaws?id=236672 The appellant, an Air Travel Agent, received incentives from CRS developers, contended to be taxable under "Business Auxiliary Service." The Adjudicating Authority confirmed tax liability but dropped penalties under Section 77. The appellant argued for service tax liability under "Air Travel Agents Service," not "Business Auxiliary Service." The Commissioner ruled in favor of the appellant, stating the incentives were not taxable. No evidence of a service provider-receiver relationship or consideration for services was found. Precedents were cited to support the decision. The impugned order was set aside, allowing the appeal with consequential relief. en-us Wed, 17 Apr 2013 00:00:00 +0530 Wed, 30 Apr 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236672 The appellant, an Air Travel Agent, received incentives from CRS developers, contended to be taxable under "Business Auxiliary Service." The Adjudicating Authority confirmed tax liability but dropped penalties under Section 77. The appellant argued for service tax liability under "Air Travel Agents Service," not "Business Auxiliary Service." The Commissioner ruled in favor of the appellant, stating the incentives were not taxable. No evidence of a service provider-receiver relationship or consideration for services was found. Precedents were cited to support the decision. The impugned order was set aside, allowing the appeal with consequential relief. Case-Laws Service Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236672