https://www.taxtmi.com/caselaws?id=786864 Target incentives paid by airlines were held not to constitute consideration for taxable service where they lacked nexus with provision of service, and demands thereon were set aside. Freight brokerage/commission from shipping lines was not taxable as business auxiliary service where the show-cause notice failed to specify the applicable sub-clause and no service relationship with payer existed, so demand was quashed. Reimbursable expenses included in turnkey lumpsum for CHA services were excluded from taxable value for the period in question under the prevailing abatement position, limiting liability to the abated portion. Demands based on presumed labour bills were vitiated by lack of verification. Invocation of the extended period failed for want of suppression with intent; interest and penalty were set aside consequentially. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786864 Target incentives paid by airlines were held not to constitute consideration for taxable service where they lacked nexus with provision of service, and demands thereon were set aside. Freight brokerage/commission from shipping lines was not taxable as business auxiliary service where the show-cause notice failed to specify the applicable sub-clause and no service relationship with payer existed, so demand was quashed. Reimbursable expenses included in turnkey lumpsum for CHA services were excluded from taxable value for the period in question under the prevailing abatement position, limiting liability to the abated portion. Demands based on presumed labour bills were vitiated by lack of verification. Invocation of the extended period failed for want of suppression with intent; interest and penalty were set aside consequentially. Case-Laws Service Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786864