https://www.taxtmi.com/caselaws?id=347952 The Tribunal allowed the appeal in the case involving interpretation of "Business Auxiliary Services" under Section 65(19) of the Finance Act, 1994. The appellant, engaged in air cargo agency and freight forwarding, successfully argued that their transactions were principal-to-principal, not falling under the category of commission agents providing Business Auxiliary Services. Relying on precedents and a CBEC circular, the Tribunal set aside the Service Tax demand, emphasizing the trading nature of the appellant's dealings and their exemption from service tax as freight forwarders acting as principals for transportation outside India. en-us Thu, 20 Jul 2017 00:00:00 +0530 Tue, 12 Sep 2017 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347952 The Tribunal allowed the appeal in the case involving interpretation of "Business Auxiliary Services" under Section 65(19) of the Finance Act, 1994. The appellant, engaged in air cargo agency and freight forwarding, successfully argued that their transactions were principal-to-principal, not falling under the category of commission agents providing Business Auxiliary Services. Relying on precedents and a CBEC circular, the Tribunal set aside the Service Tax demand, emphasizing the trading nature of the appellant's dealings and their exemption from service tax as freight forwarders acting as principals for transportation outside India. Case-Laws Service Tax Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347952