Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1324 - CESTAT AHMEDABADLiability of service tax - discount - sub-agent of IATA agents - Held that: - this Tribunal in Trade Wings Ltd s case [2017 (9) TMI 257 - CESTAT NEW DELHI] taking into consideration the fact that the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of sale and purchase, and accordingly, held that service tax is not required to be paid by the said sub-agent on the discount received - demand set aside. Business Auxiliary Services - software of computer reservation system provided by Gallilieo - Extended period of limitation - Held that: - this Tribunal has already decided the issue [2018 (2) TMI 648 - CESTAT AHMEDABAD], which is against the appellant - the demand in the case of show cause notice dated 23.09.2010, being issued invoking extended period of limitation on the said issue, therefore, as held in the order, it should be restricted to normal period of limitation. Appeal disposed off.
|