https://www.taxtmi.com/caselaws?id=336422 The tribunal held that the commission received by the appellant from airlines is subject to service tax under Business Auxiliary Service (BAS) as it promotes the airlines' business. Despite relying on a Madras High Court decision, the tribunal distinguished the case and upheld the tax demand. No penalty was imposed on the appellant for suppression or willful misstatement in relation to service tax payment due to the genuine belief regarding tax liability. The case was remanded for re-quantification based on the normal time limit under Section 73 of the Act. en-us Mon, 21 Nov 2016 00:00:00 +0530 Fri, 01 Sep 2017 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336422 The tribunal held that the commission received by the appellant from airlines is subject to service tax under Business Auxiliary Service (BAS) as it promotes the airlines' business. Despite relying on a Madras High Court decision, the tribunal distinguished the case and upheld the tax demand. No penalty was imposed on the appellant for suppression or willful misstatement in relation to service tax payment due to the genuine belief regarding tax liability. The case was remanded for re-quantification based on the normal time limit under Section 73 of the Act. Case-Laws Service Tax Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336422