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2018 (7) TMI 533 - AT - Service TaxLiability of Service Tax - incentive received for use of AMADEUS CRS software - demand of service tax with interest and penalty - time limitation - Held that:- The issue has been decided in the case of D. PAULS CONSUMER BENEFIT LTD. VERSUS CCE, NEW DELHI [2017 (3) TMI 1019 - CESTAT NEW DELHI], where 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 of tax upheld. Penalties - Held that:- The issue was under litigation and being an interpretation one, the appellant had put forward reasonable cause for not discharging the service tax - penalty not warranted. However, there are no grounds to accept the argument of the counsel on the issue of limitation. Appeal allowed in part.
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