TaxTMI 
TaxTMI 
2018 (7) TMI 1001
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....ian Airlines, Jet Airways and various other Airlines. They were marketing and canvassing for the cargo space available for the said Airlines and for rendering such services they receive commission from the said Airlines. They were not issuing their bills/invoices to the customers but the blank Airway bills were supplied to them by the said Airlines, which they were issuing to the customers on behalf of the respective Airlines. They did not enter into contract/agreement with any Airlines. They have been appointed by the Airlines as Air Cargo Agent for supporting professional line of work relating to booking and transportation of cargo, preparing bills, collecting them, realizing the payments etc. which otherwise would have to be carried out ....
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....pecialized service and it cannot be subjected to Service Tax as Business Auxiliary Service. Learned Counsel relied on the decision of the Tribunal in the case of Greenwich Meridian Logistics (I) Pvt. Ltd. - 2016 (43) STR 215 (T) and on the decision of the Tribunal in the case of DHL Lemuir Logistics Pvt. Ltd. - 2017 (47) STR 309 (T). 2.2 Learned Counsel further argued that if the activity of Air Cargo Agent was intended to be taxed then Govt. would have come up with a specific service as it had done in the case of Air Travel Agent, Insurance Auxiliary Service, Rail Travel Service, CHA etc. 2.3 He further argued that Airway Bill fee, PCS charges and Due Agent charges were not received by the Airlines but were received from the Shippers/exp....
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....o such claim has been made before the lower authorities or even in Tribunal. In view of that the facts of the case are different and therefore the said decisions have no applicability in the instant case. 4.1 As regards the claim of the appellant regarding benefit of Notification No. 13/2003, the said notification defines 'Commission Agent' as follows: - "Explanation.- For the purposes of this notification, "commission agent" means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase." It is seen that only commission agent involved in purchase and sale of goods were exempted by virtue of this notification. In the instant case, there is no pur....