https://www.taxtmi.com/caselaws?id=333660 The Tribunal allowed the appeal, setting aside the demand of Rs. 9,46,435/- imposed by the Revenue on the appellant for service tax on commission received for booking export cargo space. The Tribunal found the appellant's activity as a secondary service to airlines for export, aligning with the exemption criteria in CBEC Circular No. 56/5/2003-ST and previous judicial decisions. Citing precedents, the Tribunal held the demand unsustainable under Business Auxiliary Services, ultimately dismissing the demand and penalties due to the clear alignment with the circular and established case law principles. en-us Fri, 16 Sep 2016 00:00:00 +0530 Thu, 20 Oct 2016 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333660 The Tribunal allowed the appeal, setting aside the demand of Rs. 9,46,435/- imposed by the Revenue on the appellant for service tax on commission received for booking export cargo space. The Tribunal found the appellant's activity as a secondary service to airlines for export, aligning with the exemption criteria in CBEC Circular No. 56/5/2003-ST and previous judicial decisions. Citing precedents, the Tribunal held the demand unsustainable under Business Auxiliary Services, ultimately dismissing the demand and penalties due to the clear alignment with the circular and established case law principles. Case-Laws Service Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333660