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    <title>2025 (6) TMI 1170 - CESTAT BANGALORE</title>
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    <description>The HC analyzed service tax implications for a freight forwarding company. The court ruled that performance-based incentives from airlines are business profits, not taxable services. Additional amounts retained by the company do not constitute Business Support Service. The court set aside service tax demands on incentives and additional amounts, while upholding the company&#039;s admitted tax liability on commission. The appeal was partially allowed, rejecting the revenue&#039;s broader taxation claims.</description>
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      <description>The HC analyzed service tax implications for a freight forwarding company. The court ruled that performance-based incentives from airlines are business profits, not taxable services. Additional amounts retained by the company do not constitute Business Support Service. The court set aside service tax demands on incentives and additional amounts, while upholding the company&#039;s admitted tax liability on commission. The appeal was partially allowed, rejecting the revenue&#039;s broader taxation claims.</description>
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