https://www.taxtmi.com/caselaws?id=290803 The Tribunal ruled in favor of the appellant, disallowing service tax demands on commission amounts received from General Sales Agents (GSAs) and branch offices. It was determined that the appellant's services did not fall under Business Auxiliary Service due to the lack of direct involvement of three parties required for taxability. The commission shared between branch offices and the head office could not be taxed under Business Auxiliary Service as there was no distinct provider-receiver relationship. The judgment emphasized the importance of transaction nature and parties involved in determining tax liabilities for booking air tickets. en-us Mon, 19 Nov 2018 00:00:00 +0530 Wed, 18 Nov 2020 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290803 The Tribunal ruled in favor of the appellant, disallowing service tax demands on commission amounts received from General Sales Agents (GSAs) and branch offices. It was determined that the appellant's services did not fall under Business Auxiliary Service due to the lack of direct involvement of three parties required for taxability. The commission shared between branch offices and the head office could not be taxed under Business Auxiliary Service as there was no distinct provider-receiver relationship. The judgment emphasized the importance of transaction nature and parties involved in determining tax liabilities for booking air tickets. Case-Laws Service Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290803