https://www.taxtmi.com/caselaws?id=361697 The Tribunal dismissed the department's appeal regarding the liability to pay service tax on incentives received for forwarding cargo through airlines under Business Auxiliary Services. The Tribunal held that activities like buying and selling cargo space for profit without acting on behalf of a client do not constitute taxable services under Business Auxiliary Service. Citing precedents, the Tribunal emphasized that for a demand under Business Auxiliary Service to be sustained, there must be involvement of a third party in the transaction, which was lacking in this case. The appeal was dismissed based on established legal principles and precedents favoring the assessee-respondents. en-us Mon, 12 Mar 2018 00:00:00 +0530 Wed, 29 Apr 2026 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361697 The Tribunal dismissed the department's appeal regarding the liability to pay service tax on incentives received for forwarding cargo through airlines under Business Auxiliary Services. The Tribunal held that activities like buying and selling cargo space for profit without acting on behalf of a client do not constitute taxable services under Business Auxiliary Service. Citing precedents, the Tribunal emphasized that for a demand under Business Auxiliary Service to be sustained, there must be involvement of a third party in the transaction, which was lacking in this case. The appeal was dismissed based on established legal principles and precedents favoring the assessee-respondents. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361697