2009 (5) TMI 175

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....lant. Shri V. V. Hariharan, Jt. CDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. Skylift Cargo Pvt. Ltd. has filed this application for waiver of pre-deposit of an amount of Rs. 18,16,017/- being service tax found to be due from them under the category 'Business Auxiliary Service' (BAS) during the period 1-7-2003 to 31-3-2006, applicable interest on the above amount ....

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.... demanded is attributable to the discount on published fare for the transport of cargo allowed to the appellants which was only notional. The appellants illustrated the error in the computation of tax demanded in the impugned order with the following example:- (Amount in Rupees) (a) Published fare 1,00,000 (b) Discounted fare to cargo agent 60,000 (c) Gross margin availa....

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....the export of services no tax was leviable as per the Circular of the CBEC No. 56/5/2003-S.T., dated 25-4-2003. In any case tax was not due on the discount allowed by the airlines from the published fare but with reference to the commission received by the cargo agent. In support of the claim that the discount allowed by various airlines could not be treated as part of the commission subject to se....