2017 (11) TMI 480

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r promoting/supporting their business activities relating to booking of cargo, preparing of bills, realization of payments etc. on behalf of the concerned Airlines and gets commission and other consideration for providing such services. The Department has interpreted that the services provided by the appellant should fall under the taxable category of Business Auxiliary Service. Accordingly, after issuance of show cause notice, the original authority vide order dated 25.10.2013 has confirmed service tax demand of Rs. 25,66,882/- alongwith interest. Besides, penalties were also imposed under Section 77 and 78 of the Finance Act 1994. On appeal, the ld. Commissioner (Appeals) has modified the adjudication order to the extent of reducing the q....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x on commission and other amounts received from the service recipient M/s. Air India/ Indian Airlines under the taxable category of Business Auxiliary Service, is no more res integra, in view of the decision of this Tribunal in the case of Patel Air Freight (supra), wherein it has been held that the commission received from the Airlines for providing services connected with air cargo, is liable for service tax under the category of BAS. 7. However, on perusal of the case records, we find that the authorities below have not specifically discussed the issue regarding the involvement of the appellant in the activities, concerning fraud, collision, suppression etc., in defrauding the Government Revenue. Thus, in absence of the ingredients ment....