https://www.taxtmi.com/caselaws?id=471983 Margin earned from purchasing and reselling airline cargo slots at agreed rates constitutes trading income rather than consideration for Business Auxiliary Service where the purchaser acts independently and bears the potential profit or loss. This differs from general sales agency arrangements, in which commission is payable for agency services and service tax applies to that commission. Where no commission is payable and cargo space is acquired for resale on a principal-to-principal basis, the purchase-sale margin is not taxable under Business Auxiliary Service. en-us Fri, 29 Mar 2019 00:00:00 +0530 Fri, 25 Sep 2026 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471983 Margin earned from purchasing and reselling airline cargo slots at agreed rates constitutes trading income rather than consideration for Business Auxiliary Service where the purchaser acts independently and bears the potential profit or loss. This differs from general sales agency arrangements, in which commission is payable for agency services and service tax applies to that commission. Where no commission is payable and cargo space is acquired for resale on a principal-to-principal basis, the purchase-sale margin is not taxable under Business Auxiliary Service. Case-Laws Service Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471983