https://www.taxtmi.com/caselaws?id=382511 Commission for money transfer services rendered for a foreign principal was treated as export of services and not taxable as Business Auxiliary Service because the remuneration arose from work performed in India for the foreign remittance network. Commission for arranging air tickets was also held outside Business Auxiliary Service since no commission-agent relationship or promotion of another travel business was proved, and the activity was characterised as sale and purchase of tickets. Fee for filing passport applications was exempt because the aggregate taxable value remained within the threshold prescribed by Notification No. 6/2005-ST. The service tax demand was set aside in full. en-us Thu, 23 May 2019 00:00:00 +0530 Fri, 05 Jul 2019 06:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382511 Commission for money transfer services rendered for a foreign principal was treated as export of services and not taxable as Business Auxiliary Service because the remuneration arose from work performed in India for the foreign remittance network. Commission for arranging air tickets was also held outside Business Auxiliary Service since no commission-agent relationship or promotion of another travel business was proved, and the activity was characterised as sale and purchase of tickets. Fee for filing passport applications was exempt because the aggregate taxable value remained within the threshold prescribed by Notification No. 6/2005-ST. The service tax demand was set aside in full. Case-Laws Service Tax Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382511