https://www.taxtmi.com/caselaws?id=439420 The Appellate Tribunal allowed the appeals in favor of the appellant, holding that the "Overriding Commission" received from airlines as incentives for achieving targeted business in booking air tickets does not qualify as "consideration" for service tax purposes. The Tribunal relied on a precedent establishing that such incentives are not liable to service tax under Section 67 of the Finance Act. Therefore, the appellant is not liable for tax on the commission under the business auxiliary service category. The decision was pronounced on 14.06.2023, resolving the tax liability issue. en-us Wed, 14 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439420 The Appellate Tribunal allowed the appeals in favor of the appellant, holding that the "Overriding Commission" received from airlines as incentives for achieving targeted business in booking air tickets does not qualify as "consideration" for service tax purposes. The Tribunal relied on a precedent establishing that such incentives are not liable to service tax under Section 67 of the Finance Act. Therefore, the appellant is not liable for tax on the commission under the business auxiliary service category. The decision was pronounced on 14.06.2023, resolving the tax liability issue. Case-Laws Service Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439420