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2018 (7) TMI 1390 - AT - Service TaxBusiness Auxiliary Service - commission received from M/s. Amadeus India Pvt. Ltd. for booking of tickets through Computerized Reservation Booking System (CRBS) offered by the said company - Held that:- Appellants have not countered the findings of the lower appellate authority that the agreement is a conditional agreement and that loyalty incentive will only be paid on the tickets booked in the airlines specified by Amadeus based on achievement of segment volumes. We are unable to fathom how in spite of such agreement between the appellant and Amadeus, there could have been any confusion that they were promoting the business of the latter and in such a situation how there could be any bonafide belief that the services are not in the nature of Business Auxiliary Service - demand upheld. Penalty - Held that:- There was some interpretational confusion that prevailed in respect of the taxability of the impugned services - the penalties imposed under sections 76 and 78 are set aside by invoking Section 80 of the Finance Act. The demand of service tax along with interest thereon and the penalty imposed under section 77 upheld - appeal allowed in part.
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