https://www.taxtmi.com/highlights?id=97059 Appellate tribunal addressed taxability of various receipts of an agent: performance or target incentives paid by airlines were held not to constitute consideration for a taxable service and demand cancelled; freight brokerage/commission on freight could not be classified as business auxiliary service and demand set aside; reimbursements of expenses reimbursed after payment fall outside taxable value (85% abatement applicable) and related demand disallowed; alleged labour charge liability based on assumptions without verification was unsustainable; invocation of extended period failed for lack of suppression with intent to evade, and consequential interest and penalty demands were also dismissed. en-us Sat, 21 Feb 2026 11:57:52 +0530 Sat, 21 Feb 2026 11:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97059 Appellate tribunal addressed taxability of various receipts of an agent: performance or target incentives paid by airlines were held not to constitute consideration for a taxable service and demand cancelled; freight brokerage/commission on freight could not be classified as business auxiliary service and demand set aside; reimbursements of expenses reimbursed after payment fall outside taxable value (85% abatement applicable) and related demand disallowed; alleged labour charge liability based on assumptions without verification was unsustainable; invocation of extended period failed for lack of suppression with intent to evade, and consequential interest and penalty demands were also dismissed. Highlights Service Tax Sat, 21 Feb 2026 11:57:52 +0530 https://www.taxtmi.com/highlights?id=97059