https://www.taxtmi.com/caselaws?id=776146 The CESTAT Mumbai held that commission earned by the head office from its branch offices for ticket bookings does not attract service tax under Business Auxiliary Service, as the head office and branches are not separate entities. The tribunal relied on the precedent set in a similar case by CESTAT New Delhi. The impugned order confirming service tax demands was found to lack merit and was set aside. The appeal was allowed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776146 The CESTAT Mumbai held that commission earned by the head office from its branch offices for ticket bookings does not attract service tax under Business Auxiliary Service, as the head office and branches are not separate entities. The tribunal relied on the precedent set in a similar case by CESTAT New Delhi. The impugned order confirming service tax demands was found to lack merit and was set aside. The appeal was allowed. Case-Laws Service Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776146