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2018 (9) TMI 1662 - AT - Service TaxBusiness Auxiliary Service - Commission received by appellant from M/s. Galileo India Pvt. Ltd. for using the Galileo Centralized Reservation System (CRS) - Commission received by appellant for promoting business of Western Union Money Transfer Services in India. Commissions or incentives received for use of Centralized Reservation System - Held that:- There are a number of decisions which have held that the said activity is definitely in the nature of Business Auxiliary Service and consequently, the commissions/incentives received thereon are exigible to service tax liability under that category - reliance placed in the case of New Royal Link Travels and Ors. Vs. CST, Chennai [2018 (3) TMI 115 - CESTAT CHENNAI] - demand upheld. Money Transfer Services - Held that:- Tribunal in Muthoot Fincorp. Ltd. Vs. Commissioner of C. Ex., Visakhapatnam [2009 (8) TMI 236 - CESTAT, BANGALORE], where it was held that the benefits of service are accrued to a person outside India and hence, they are not liable to service tax under Business Auxiliary Services - demand set aside. Penalty - Held that:- Both the disputed issues had been mired in litigation and hence, there cannot be any penalty imposable in such situations - Demand set aside. Appeal allowed in part.
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