https://www.taxtmi.com/caselaws?id=331336 A General Sales Agent's overriding commission and target incentives from foreign airlines were treated as taxable Business Auxiliary Service because they arose from promotional, marketing, liaison and support functions distinct from ordinary ticketing commission. The extended period of limitation was rejected because the assessee had disclosed its GSA activity and the record showed no suppression of facts or wilful misstatement. Services rendered to foreign airlines with no office or branch in India, paid in convertible foreign currency and consumed outside India, were treated as export of services, so no service tax was payable on that account. en-us Thu, 28 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331336 A General Sales Agent's overriding commission and target incentives from foreign airlines were treated as taxable Business Auxiliary Service because they arose from promotional, marketing, liaison and support functions distinct from ordinary ticketing commission. The extended period of limitation was rejected because the assessee had disclosed its GSA activity and the record showed no suppression of facts or wilful misstatement. Services rendered to foreign airlines with no office or branch in India, paid in convertible foreign currency and consumed outside India, were treated as export of services, so no service tax was payable on that account. Case-Laws Service Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331336