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2023 (10) TMI 678 - AT - Service TaxLevy of Service Tax - Business Auxiliary Service - incentive/commission received by the appellant from M/s.Galileo India Pvt. Ltd. for using CRS service - 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 (LB)], 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 the said incentive is not subject to levy of service tax. The issue is no more res integra in the light of the decision of the Larger Bench as well as followed by this Tribunal in the case of Asveen Air Travels (P) Ltd., it is held that the incentive/commission received by the appellant from M/s. Galileo India Pvt. Ltd. is not liable to service tax, in terms of section 65(19) of the Finance Act, 1994. The impugned order set aside - appeal allowed.
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