https://www.taxtmi.com/caselaws?id=799730 Business Auxiliary Service applies only where consideration is received for services rendered to another. Margin earned from independently purchasing and reselling airline cargo slots at agreed rates, without any commission entitlement, reflects principal-to-principal trading in which the trader bears profit or loss. Commission for general sales agency activity remains separately taxable where applicable. The cargo-slot resale margin therefore falls outside Business Auxiliary Service, rendering the associated service-tax demand unsustainable. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799730 Business Auxiliary Service applies only where consideration is received for services rendered to another. Margin earned from independently purchasing and reselling airline cargo slots at agreed rates, without any commission entitlement, reflects principal-to-principal trading in which the trader bears profit or loss. Commission for general sales agency activity remains separately taxable where applicable. The cargo-slot resale margin therefore falls outside Business Auxiliary Service, rendering the associated service-tax demand unsustainable. Case-Laws Service Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799730