https://www.taxtmi.com/caselaws?id=460745 CESTAT Chennai ruled on service tax liability for Business Auxiliary Services and Custom House Agent services. The appellant received incentives/discounts from airlines and shipping lines. The Third Member agreed with the Judicial Member, setting aside demands for BAS and CHA services, finding no suppression of facts and following established precedents including EMU Line Pvt. Ltd. affirmed by SC. The show-cause notice was deemed vague and legally unsustainable. However, service tax demand on Goods Transport Agency services was upheld while penalties were set aside. Appeal allowed partially. en-us Wed, 29 May 2024 00:00:00 +0530 Fri, 14 Feb 2025 14:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460745 CESTAT Chennai ruled on service tax liability for Business Auxiliary Services and Custom House Agent services. The appellant received incentives/discounts from airlines and shipping lines. The Third Member agreed with the Judicial Member, setting aside demands for BAS and CHA services, finding no suppression of facts and following established precedents including EMU Line Pvt. Ltd. affirmed by SC. The show-cause notice was deemed vague and legally unsustainable. However, service tax demand on Goods Transport Agency services was upheld while penalties were set aside. Appeal allowed partially. Case-Laws Service Tax Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460745