TMI Blog2019 (7) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ervic es to M/s. Moneygram as the appellant-assessee is transferring the money on the instructions of M/s. Moneygram to their clients in India. Therefore, the said activity falls under export of services, no service tax is payable by the appellant-assessee. Business Auxiliary Service - commission received for arranging air tickets for their customers - HELD THAT:- The said demand cannot be confirmed against the appellant-assessee in the light of the decision of this Tribunal in the case of TRADE WINGS LTD. VERSUS COMMISSIONER OF C. EX. SERVICE TAX, JAIPUR-I [ 2017 (9) TMI 257 - CESTAT NEW DELHI] where it was held that The travelling public is getting only ticket with no identity linking the same to another travel agent. In such situat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f services. The service tax confirmed by way of impugned order under the category of business auxiliary service on the ground that they have received commission for arranging air tickets for their customers and also for charged fee collected for filing passport application. The appellant-assessee has entered into an agreement with M/s.Moneygram Payment Systems, USA, a company engaged in money transfer from person located in one country to another country. M/s. Moneygram have no offices in India. M/s. Moneygram office abroad, charges the person abroad commission for remitting money in India. No charges were collected from recipient of money in India. The appellant-assessee get their remuneration from M/s. Moneygram by sharing the commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand against the appellant-assessee. Therefore, we do not find any infirmity in the impugned order. Accordingly, the appeal filed by the Revenue is dismissed. 5. Now we come to the demand of service tax under the category of business auxiliary service, we find that the demand of service tax has been sought to be confirmed on the commission received for arranging air tickets for their customers, the said demand cannot be confirmed against the appellant-assessee in the light of the decision of this Tribunal in the case of Trade Wings Limited-2017 (52) STR 149 (T), wherein this Tribunal has observed as under:- 5 . We have heard both the sides and perused appeal records. The admitted facts are that the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. For remaining demand on account of fee charged for filing passport applications, we find that the appellant-assessee, the value of taxable services were less than the exemption limit prescribed under Notification No.6/2005-ST dt.1.3.2005 as their total amount of taxable service falls within the threshold limit, therefore, no service tax is payable by the appellant-assessee. Therefore, we hold that the appellant-assessee is not liable to pay service tax. 8. In these terms, we set aside the impugned order qua confirming the demand against the appellant-assessee. 9. In view of this, the appeal filed by the appellant-assessee is allowed. (operative part of order was pronounced in the court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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