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2022 (4) TMI 1035 - AT - Service TaxLevy of Service Tax - Business Auxiliary Services - incentives / commission from CRS Developers (Centralized Reservation System) received for booking of tickets through the computerized reservation booking system offered by the said companies - HELD THAT:- The Larger Bench in the case of KAFILA HOSPITALITY & TRAVELS PVT. LTD. VERSUS COMMISSIONER, SERVICE TAX, DELHI [2021 (3) TMI 773 - CESTAT NEW DELHI] has held that the said incentive is not subject to levy of service tax. The demand cannot sustain - Appeal allowed - decided in favor of appellant.
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