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2018 (3) TMI 115 - AT - Service TaxAir Travel Agent Service - activity included in booking of air tickets for their customers - whether the appellants are liable to pay service tax on the incentives received for using Computer Reservation System? - penalties. Held that: - the issue decided in the case of D. Pauls Consumer Benefit Ltd. Versus CCE, New Delhi [2017 (3) TMI 1019 - CESTAT NEW DELHI], where it was held that These computers are connected worldwide to the GDS/CRS, which linked to ticket sales offices of various airlines, hotels and car rental agencies spread across the world. They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them. Appellants have given reasonable explanation for the failure to discharge the service tax, the imposition of penalties is unwarranted. Appeal allowed in part.
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