https://www.taxtmi.com/caselaws?id=347227 The Tribunal set aside certain service tax demands on charges like Freight Rebate and Airline Commission, ruling they did not fall under Business Auxiliary Service (BAS). However, the Tribunal upheld the demand on CCX fee under BAS. Penalties were lifted due to the evolving nature of service tax definitions and the appellant's compliance efforts, deeming them unwarranted. The appellant's tax compliance history played a crucial role in the Tribunal's decision on confirming duty demands and penalties, ultimately resulting in a mixed outcome for the appellant in the case. en-us Wed, 23 Aug 2017 00:00:00 +0530 Mon, 31 Dec 2018 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347227 The Tribunal set aside certain service tax demands on charges like Freight Rebate and Airline Commission, ruling they did not fall under Business Auxiliary Service (BAS). However, the Tribunal upheld the demand on CCX fee under BAS. Penalties were lifted due to the evolving nature of service tax definitions and the appellant's compliance efforts, deeming them unwarranted. The appellant's tax compliance history played a crucial role in the Tribunal's decision on confirming duty demands and penalties, ultimately resulting in a mixed outcome for the appellant in the case. Case-Laws Service Tax Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347227