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2019 (7) TMI 207 - AT - Service TaxBusiness Auxiliary Services - commission received from M/s. Moneygram for the activity of transfer of money to a person located in India by the appellantassessee on behalf of M/s. Moneygram - HELD THAT:- The said issue has been examined by the larger bench of this Tribunal in the case of M/S PAUL MERCHANTS LIMITED & OTHERS VERSUS CCE, CHANDIGARH [2012 (12) TMI 424 - CESTAT, DELHI (LB)], wherein it has been held that the services provided by agent and sub-agents to M/s.Western Union Network Limited are export of services and not liable to service tax - Similar issue is in the case in hand, the appellant-assessee has provided servic es to M/s. Moneygram as the appellant-assessee is transferring the money on the instructions of M/s. Moneygram to their clients in India. Therefore, the said activity falls under export of services, no service tax is payable by the appellant-assessee. Business Auxiliary Service - commission received for arranging air tickets for their customers - HELD THAT:- The said demand cannot be confirmed against the appellant-assessee in the light of the decision of this Tribunal in the case of TRADE WINGS LTD. VERSUS COMMISSIONER OF C. EX. & SERVICE TAX, JAIPUR-I [2017 (9) TMI 257 - CESTAT NEW DELHI] where it was held that The travelling public is getting only ticket with no identity linking the same to another travel agent. In such situation, it could not be said that the appellant is promoting the business of another travel agent, in their capacity as sub-agent. No such fact has been established in the impugned order by the lower authority - for the said amount of commission received by the appellant-assessee, no service tax is payable. Fee charged for filing passport applications - HELD THAT:- The value of taxable services were less than the exemption limit prescribed under Notification No.6/2005-ST dt.1.3.2005 as their total amount of taxable service falls within the threshold limit, therefore, no service tax is payable by the appellant-assessee - the appellant-assessee is not liable to pay service tax. Appeal allowed - decided in favor of appellant.
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