Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 701 - AT - Service TaxBusiness Auxiliary Service - use of ‘Computer Reservation System - Galileo Software’ in their business for Centralized Reservation Centre system - Penalties - Held that:- The issue whether the appellant is liable to service tax for the use of AMADEUS software has been settled by the decision of the Tribunal in the case of D. Pauls Consumer Benefit Ltd. Vs. Commissioner of Central Excise, 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 - levy of service tax upheld. There is no iota of evidence adduced by the department to establish that the appellant has suppressed facts with intent to evade payment of service tax. Further, the issue was under litigation before the Tribunal and had been thereafter decided wherein it was held that the said amounts received are taxable - penalty do not sustain. The impugned order is modified to the extent of setting aside the penalties without disturbing the demand of service tax or the interest thereon - Appeal allowed in part.
|