https://www.taxtmi.com/caselaws?id=345229 The Tribunal allowed the appeals, ruling in favor of the appellant courier service provider. It held that the income credited as 'airline incentive-AE' fell outside the scope of business auxiliary service under Section 65(105)(zzb) of the Finance Act, 1994. Emphasizing the need for a clear link between services provided and consideration received, the judgment underscored the distinction between principal-to-principal transactions and agency functions in freight charges. The decision aligned with previous Tribunal precedents, emphasizing the importance of accurately determining tax liability based on specific taxable services provided and consideration received. en-us Wed, 01 Feb 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345229 The Tribunal allowed the appeals, ruling in favor of the appellant courier service provider. It held that the income credited as 'airline incentive-AE' fell outside the scope of business auxiliary service under Section 65(105)(zzb) of the Finance Act, 1994. Emphasizing the need for a clear link between services provided and consideration received, the judgment underscored the distinction between principal-to-principal transactions and agency functions in freight charges. The decision aligned with previous Tribunal precedents, emphasizing the importance of accurately determining tax liability based on specific taxable services provided and consideration received. Case-Laws Service Tax Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345229