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2021 (11) TMI 176 - AT - Service TaxLevy of service tax - Business Auxiliary Services - booking of segments and thus assisting in marketing and promotion of the CRS of various companies - demand of interest and penalty - HELD THAT:- Since on the issue of the leviability of the service tax, under the category of ‘business auxiliary services”, on the incentives received by the appellant in this appeal have been considered and decided by the larger bench in KAFILA HOSPITALITY & TRAVELS PVT. LTD. VERSUS COMMISSIONER, SERVICE TAX, DELHI [2021 (3) TMI 773 - CESTAT NEW DELHI], in favour of appellant holding against the leviability, this bench will be barred from reconsidering the same issue. Once the issue of leviability under the category of “business auxiliary services” is decided in favour of the appellant, the demand of service tax fails and consequently the demand for interest and penalties too will fail. Appeal allowed.
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