Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1064 - CESTAT CHENNAIBusiness Auxiliary Service - Commission for using the Amadeus Software Systems for International Air ticket booking - period in dispute is 2003-04 to 2004-05 - Held that:- The issue on taxability on the commission received from Amadeus had already been decided in a number of Tribunal decisions holding that the amount received would be exigible to service tax under BAS. In the present case, there is a definite requirement of the appellant to use Amadeus as the only Computer Reservation Systems (CRS) of choice for all the reservations from their main office and associated offices in India - these activities will surely then fall within the scope of BAS as defined in Section 65 (19) (2) of the Finance Act, 1994, in particular, promotion or marketing of services of the client. Time Limitation - Penalty u/s 78 - Held that:- The matter came to light only pursuant to an audit conducted in February, 2007. Hence there is no merit in this plea per se can be set aside on limitation - However, considering that the issue was and still is mired in litigation, there are sufficient cause for setting aside the penalty imposed under Section 78 ibid. Appeal allowed in part.
|