https://www.taxtmi.com/caselaws?id=357069 Amounts earned from pre-booking cargo space with airlines or shipping lines were treated as outside Business Auxiliary Service because the operator procured space on its own account, assumed the risk of non-use, and then allotted that space to customers. The arrangement was characterised as principal-to-principal rather than an agency service. The consideration received was viewed as freight-related payment arising from purchase and sale of space, not as consideration for promoting or marketing the carrier's services. On that basis, the service tax demand was found unsustainable and the activity was held not to fall within the Business Auxiliary Service definition. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357069 Amounts earned from pre-booking cargo space with airlines or shipping lines were treated as outside Business Auxiliary Service because the operator procured space on its own account, assumed the risk of non-use, and then allotted that space to customers. The arrangement was characterised as principal-to-principal rather than an agency service. The consideration received was viewed as freight-related payment arising from purchase and sale of space, not as consideration for promoting or marketing the carrier's services. On that basis, the service tax demand was found unsustainable and the activity was held not to fall within the Business Auxiliary Service definition. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357069