https://www.taxtmi.com/caselaws?id=354899 The Tribunal ruled in favor of M/s. Skylift Cargo (P) Ltd. in a case concerning service tax liability on commission and incentive amounts. The Tribunal held that the incentive amount was not earned for promoting airlines but as profit from transactions as a principal. It determined that the commission earned while acting on behalf of exporters and the mark-up value of freight charges should not be considered as commission. The Tribunal considered CBEC circulars and judicial precedents, ultimately dismissing the Revenue's appeal and allowing the appeals of the assessee. en-us Wed, 20 Sep 2017 00:00:00 +0530 Tue, 06 Feb 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354899 The Tribunal ruled in favor of M/s. Skylift Cargo (P) Ltd. in a case concerning service tax liability on commission and incentive amounts. The Tribunal held that the incentive amount was not earned for promoting airlines but as profit from transactions as a principal. It determined that the commission earned while acting on behalf of exporters and the mark-up value of freight charges should not be considered as commission. The Tribunal considered CBEC circulars and judicial precedents, ultimately dismissing the Revenue's appeal and allowing the appeals of the assessee. Case-Laws Service Tax Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354899