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2012 (10) TMI 723 - Commissioner - Service TaxDemand, interest and penalty - Air Travel Agent Service - providing the service of air travel ticket booking, the appellant used central “Computer Reservation Systems” (CRS) software – Held that:- Appellant had used the software developed by M/s. Amadeus India Pvt. Ltd. for booking air tickets to the customers. For continued usage and patronage of the said software in the midst of other competing booking systems available in the ticketing trade, M/s. Amadeus India Pvt. Ltd. have paid an incentive/commission to the appellant - amount collected as incentive is in no way connected to the service rendered by the appellant to their clients in providing the service of booking air tickets nor it is billed to the clients - appellant is not liable to pay service tax on the amount collected as incentive. As the demand itself is not valid the question of demanding interest and imposing penalty do not arise - Appeal is allowed
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