https://www.taxtmi.com/caselaws?id=759248 CESTAT BANGALORE - AT allowed the appeal and set aside the impugned order, holding there was no evidence the appellant performed physical cargo handling or acted as a cargo handling agent, so service tax on freight-related fees/commissions could not be sustained. The Tribunal also held that incentives from liners were not taxable as Business Auxiliary Services for the period in question. The decision follows prior CESTAT precedents and concludes the service tax demands on both cargo handling and BAS issues do not survive. en-us Tue, 23 Jul 2024 00:00:00 +0530 Fri, 27 Mar 2026 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759248 CESTAT BANGALORE - AT allowed the appeal and set aside the impugned order, holding there was no evidence the appellant performed physical cargo handling or acted as a cargo handling agent, so service tax on freight-related fees/commissions could not be sustained. The Tribunal also held that incentives from liners were not taxable as Business Auxiliary Services for the period in question. The decision follows prior CESTAT precedents and concludes the service tax demands on both cargo handling and BAS issues do not survive. Case-Laws Service Tax Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759248