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2012 (9) TMI 301 - CESTAT, NEW DELHIDemand in respect of commission from the company providing computer reservation system - appellants contended that CRS is being used by them for their own conducting business and cannot be held to be a service to others – Held that:- Travel Agents are promoting the business of CCRS who is providing service to the Airlines and the payment received by the Travel Agent from CRRS is in consideration for such service - service provided by CRRS is to the Airlines and the Air Travel agent is promoting the service provided to Airlines - service provided by the Appellants to CRRS is business auxiliary service and service tax is payable on the same. Valuation - It is not clear whether tax is paid on the basis of basic fare as claimed by the Appellant and the Revenue is again demanding tax on the commission received for booking ticket without considering the tax already paid as per provisions of Rule of 6(7) of Service Tax Rules. Such demand cannot be justified at this stage. - Stay granted.
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