https://www.taxtmi.com/caselaws?id=375051 The Tribunal ruled in favor of the appellants, holding that the profit from selling cargo space was not subject to service tax under Business Auxiliary Services (BAS). The Tribunal found that the income received did not qualify as commission under the General Sales Agency Agreement, as the appellants operated as independent buyers in certain transactions. Therefore, the demand for service tax was set aside, and the appeals were allowed based on the interpretation of the agreement terms and the nature of income received. en-us Fri, 18 Jan 2019 00:00:00 +0530 Wed, 27 Mar 2019 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375051 The Tribunal ruled in favor of the appellants, holding that the profit from selling cargo space was not subject to service tax under Business Auxiliary Services (BAS). The Tribunal found that the income received did not qualify as commission under the General Sales Agency Agreement, as the appellants operated as independent buyers in certain transactions. Therefore, the demand for service tax was set aside, and the appeals were allowed based on the interpretation of the agreement terms and the nature of income received. Case-Laws Service Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375051