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2023 (3) TMI 1211 - CESTAT NEW DELHILevy of Service tax - business auxiliary service - amount received by the appellant for using Central Reservation System (CRS) - amount received towards money transfer transactions would be exigible to service tax or not? - period involved is from October 2009 to March 2015. HELD THAT:- This issue has been decided by a Larger Bench of the Tribunal in favour of the appellant in KAFILA HOSPITALITY & TRAVELS PVT. LTD. VERSUS COMMISSIONER, SERVICE TAX, DELHI [2021 (3) TMI 773 - CESTAT NEW DELHI] where it was held that It, therefore, clearly transpires from the aforesaid decisions that incentives paid for achieving targets cannot termed as “consideration” and, therefore, are not leviable to service tax under Section 67 of the Finance Act. The view expressed by the Larger Bench in Kafila Hospitality was subsequently followed by a Division Bench of the Tribunal in M/S. ASVEEN AIR TRAVELS (P) LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2022 (4) TMI 1035 - CESTAT CHENNAI]. It has, therefore, to be held that the Commissioner (Appeals) committed an error in confirming the demand of service tax on the amount received by the appellant from the companies. The order dated December 26, 2017 passed by the Commissioner (Appeals) in so far as it confirms the demand of service tax in respect of the amount received by the appellant from the companies providing CRS, is set aside - Appeal allowed.
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