Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 648 - CESTAT AHMEDABADBusiness Auxiliary Services - software of computer reservation system provided by Gallilieo - Held that: - similar issue decided in the case of D. Pauls Consumer Benefit Ltd. Versus CCE, New Delhi [2017 (3) TMI 1019 - CESTAT NEW DELHI], where it was held that They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them. Hence, the service provided by the assessee-Appellants has rightly been covered under the heading “Business Auxiliary Service” as defined u/s 65(19) of the FA, 1994 - the demand be restricted to normal period limitation and no penalty is imposable on the Appellants. Matter remanded to the adjudicating authority to compute the demand- appeal allowed by way of remand.
|