https://www.taxtmi.com/caselaws?id=341468 The Appellate Tribunal ruled in favor of the assessee in a tax dispute concerning incentives received for 'business auxiliary service' from M/s. Saudi Airlines. The consideration was deemed not falling under the definition of 'taxable service'. The Tribunal addressed issues of short-payment of tax on ticket sales and cargo commissions, disputed tax on gross receipts, and analyzed 'cum-tax valuation'. Refund claims were denied without specific statutory provisions. Penalties under Sections 76 and 77 were set aside due to prompt payments. The appeal of the assessee was allowed with adjustments in tax liability, while the Revenue's appeal was dismissed. en-us Mon, 17 Oct 2016 00:00:00 +0530 Mon, 10 Apr 2017 10:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341468 The Appellate Tribunal ruled in favor of the assessee in a tax dispute concerning incentives received for 'business auxiliary service' from M/s. Saudi Airlines. The consideration was deemed not falling under the definition of 'taxable service'. The Tribunal addressed issues of short-payment of tax on ticket sales and cargo commissions, disputed tax on gross receipts, and analyzed 'cum-tax valuation'. Refund claims were denied without specific statutory provisions. Penalties under Sections 76 and 77 were set aside due to prompt payments. The appeal of the assessee was allowed with adjustments in tax liability, while the Revenue's appeal was dismissed. Case-Laws Service Tax Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341468