Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1220 - AT - Service TaxBusiness Auxiliary Service - as per the understanding made between the appellant and M/s. Amadeus India Pvt. Ltd., the said company has provided Central Reservation System (CRS) to book air tickets of various Airlines, with which they had business tie-ups - extended period of limitation - Held that: - The law is well settled that incentives/commission received from the CRS Companies is taxable under the category of “Business Auxiliary Service”. Extended period of limitation - Held that: - The extended period of limitation as per the proviso to Section 73 (1) of the Act is invokable, only in the situation, where there is involvement of suppression, fraud, mis-statement etc., with the intent to evade payment of service tax - in this case, it is an accepted fact that the said ingredients are absent. Thus, in absence of proper substantiation regarding involvement of the appellant in the fraudulent activities, extended period of limitation cannot be invoked The appellant is liable to pay service tax under the normal period of limitation along with interest - penalty set aside - appeal allowed in part.
|