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2017 (9) TMI 1195 - AT - Service TaxBusiness Auxiliary Services - use of Computer Reservation System (CRS) of M/s Amadeus India for booking tickets - case of appellant is that there is no marketing done by the appellant for the CRS - Held that: - The CCRS are providing these incentives either for achieving the targeted booking of air tickets or for loyalty for booking of air tickets using their software system. Thus, the service provided by CCRS is to the Airlines and Air Travel Agent is promoting the service provided by CCRS to Airlines - the service provided by the ATAs to CCRS is neither covered in the negative list (Section 66D of the Finance Act, 1994) nor exempt by a notification. Therefore, service tax is leviable on the same - appeal dismissed - decided against appellant.
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