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2019 (12) TMI 341 - AT - Service TaxExtended period of limitation - Classification of services - Rail Travel Agents Service or not - consideration received from Gallilieo & Amadus for using their platform for booking air ticket - Circular No. 334/8/2016-TRU dated 29.02.2016. HELD THAT:- There is no dispute on the fact that there was confusion about classification and taxability of the service of CRS system used by the appellant, therefore the demand is restricted to normal period limitation. The demand for extended period is not sustainable - Appeal allowed - decided in favor of appellant.
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