https://www.taxtmi.com/caselaws?id=312319 Discounts or incentives from airlines and shipping lines were discussed in relation to Business Auxiliary Service, with one view treating the amounts as trading surplus from cargo-space booking on a principal-to-principal basis and not taxable as promotion or marketing of another's services, while the contrary view called for remand because the commercial arrangement needed fuller factual examination. Reimbursable expenses in Custom House Agent Service were addressed on the settled valuation principle that only the gross amount charged for the service is taxable, but one view sought fresh adjudication on the factual basis. The paper also notes a disputed Goods Transport Agency component and divergence on limitation and penalty, with one view rejecting suppression and the other seeking de novo consideration. en-us Wed, 13 Dec 2023 00:00:00 +0530 Mon, 12 Feb 2024 05:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312319 Discounts or incentives from airlines and shipping lines were discussed in relation to Business Auxiliary Service, with one view treating the amounts as trading surplus from cargo-space booking on a principal-to-principal basis and not taxable as promotion or marketing of another's services, while the contrary view called for remand because the commercial arrangement needed fuller factual examination. Reimbursable expenses in Custom House Agent Service were addressed on the settled valuation principle that only the gross amount charged for the service is taxable, but one view sought fresh adjudication on the factual basis. The paper also notes a disputed Goods Transport Agency component and divergence on limitation and penalty, with one view rejecting suppression and the other seeking de novo consideration. Case-Laws Service Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312319