https://www.taxtmi.com/caselaws?id=764085 The CESTAT Chennai ruled in favor of the appellant regarding classification of cargo space procurement services. The tribunal held that procuring airline cargo space for clients' export goods does not constitute Business Auxiliary Service. Following precedent from the same appellant's earlier case, the tribunal determined that additional amounts received as volume-based incentives for cargo forwarding activities are not liable to service tax. The demand for service tax under Business Auxiliary Service was deemed unjustified, and the appeal was allowed with the impugned order being set aside. en-us Thu, 02 Jan 2025 00:00:00 +0530 Thu, 02 Jan 2025 14:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764085 The CESTAT Chennai ruled in favor of the appellant regarding classification of cargo space procurement services. The tribunal held that procuring airline cargo space for clients' export goods does not constitute Business Auxiliary Service. Following precedent from the same appellant's earlier case, the tribunal determined that additional amounts received as volume-based incentives for cargo forwarding activities are not liable to service tax. The demand for service tax under Business Auxiliary Service was deemed unjustified, and the appeal was allowed with the impugned order being set aside. Case-Laws Service Tax Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764085