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2017 (10) TMI 505 - AT - Service TaxBusiness Auxiliary services - Levy of Service tax - commission received from M/s. Amadeus India Pvt. Ltd. for use of CRS - Held that: - the issue has already been decided by this Tribunal in the case of D. Pauls Consumer Benefit Ltd. Vs. CCE New Delhi [2017 (3) TMI 1019 - CESTAT NEW DELHI], where on similar issue it was held that the service provided by the assessee-Appellants has rightly been covered under the heading “Business Auxiliary Service” as defined u/s 65(19) of the FA, 1994 - demand upheld. Commission received from other IATA agents - submission of the appellant is that they are purchasing the tickets from IATA agents on principal to principal basis and therefore, the commission received falls under the category of Business Auxiliary services - Held that: - In the present facts of the case, the appellant rendered the service to the customers, as air travel agent and received the commission from principal IATA agent, who also renders the same service i.e. air travel agent services - the services rendered by sub-agent is also the same and it cannot be different from that of air travel agent services - similar view taken in the case of Commissioner Vs. Zuari Travel Corporation [2013 (7) TMI 911 - CESTAT MUMBAI] - demand set aside. Appeal allowed in part.
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