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2013 (8) TMI 20 - CESTAT NEW DELHIStay - Service Tax as Business Auxiliary service – Computer Reservation System – Held that:- The petitioner is "required under the. agreement with M/s Amadeus India to exclusively use only the Amadeus India provided software for connectivity employing the enabling hardware, also furnished by M/s Amadeus India. This interface/ synergy between the petitioner and M/s Amadeus India provides the petitioner travel agency access to a cosmos of connectivity for booking airline tickets, of several airlines in the world for beneficial employment in the core business of the petitioner which is a travel agent - The complementary benefit derived by M/s.Amadeus India is an expansion of its footprint in its core business, with airlines, with regard to booking of tickets of the airlines, by travel agents such as the petitioner - Commission received by the petitioner from M/s Amadeus for using its software and hardware falls under the category of Business Auxiliary Service – prima facie case against the Assessee. Period of Limitation – Stay Application - Case of wilful suppression or contravention of the provisions of Act with an intent to evade tax – Held that:- It is a matter to be considered at the final hearing Stay Application – Held that:- The liability of the petitioner for the period 2008-09, which falls within the normal period of limitation is determined to be ₹ 11,77,038/-, for the provision of Business Auxiliary Service and ₹ 10,191/- for having provided tour operator service – Petitioner to remits ₹ 11,87,000 /- representing the cumulative liability on the two taxable services for the period 2008-09, to the credit of Revenue within four weeks.
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