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2023 (9) TMI 74 - AT - Service TaxClassification of services - Business Auxiliary Service or not - incentive/commission received by the appellant for using CRS developer - HELD THAT:- The said issue has been settled by the Larger Bench of this Tribunal in the case of KAFILA HOSPITALITY & TRAVELS PVT. LTD. VERSUS COMMISSIONER, SERVICE TAX, DELHI [2021 (3) TMI 773 - CESTAT NEW DELHI], which has been followed by this Tribunal in the case of M/S. ASVEEN AIR TRAVELS (P) LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2022 (4) TMI 1035 - CESTAT CHENNAI], wherein this Tribunal has observed once the IATA agent has discharged his service tax liability in terms of section 67 of the Finance Act or rule 6 (7) of the 1994 Rules, no further service tax could be demanded on the amount paid to or passed on by the IATA agent. The incentive/commission received by the appellant from M/s. Amadeus India Pvt. Ltd. is not liable to tax, in terms of section 65(19) of the Finance Act, 1994 - Appeal allowed - decided in favour of appellant.
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