TMI Blog2015 (7) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... RS companies by them. Meaning thereby if travel agents access the system of CRS companies and in most cases to book tickets of the airlines the financial incentives to the CRS companies by the Airlines reveals the marketing and promotional agreement. Tribunal should not have directed that the entire amount which according to it is a demand within the period of limitation needs to be secured. If the Tribunal has to devote at least 5 to 6 paragraphs to find out what is the nature of the service allegedly provided and to whom and whether that falls within the definition, then, this was a imminently arguable case. It could not be termed as absence of a prima facie case in any event. In the circumstances, we think that the Tribunal should no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by receiving some incentive from the airlines. That is because if these CRS companies access these airlines and seek their tickets and in turn the traveling agencies like the Assessee's seek the services of the CRS companies, then, it is a part of that incentive which the CRS companies received and which is in turn passed on to the Appellant Assessee. That does not promote or market the services provided by the client. In such circumstances and when the argument was in relation to one agreement with M/s. Galileo India Private Ltd. that it was argued that the said agreement and clauses thereof will not denote any such service and provided by the Assessee. The argument which has been noted by the Tribunal is that in such agreement, the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice provider, then, the pre3/ deposit should not have been ordered. 6] On the other hand, Mr. Jetly on behalf of the Respondent would submit that this is an interim order. The Tribunal has not concluded anything. It has only rendered a prima facie and tentative view. The discretion has not been exercised arbitrary or capriciously. If it has been exercised judiciously, then, merely because another view is possible this Court should not interfere. The Appeal thus, raises no substantial questions of law. It must be dismissed. 7] With the assistance of the counsel appearing for both sides we have perused the paper book including the impugned order. We are of the view that the Appeal raises substantial question of law. It is, therefore, ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ines so that they access their ticketing systems and to the maximum. Thereafter the system of CRS companies are accessed by these travel agents like the Assessee. The Tribunal will have to ultimately hold that such of the airlines which give incentive to the CRS companies allowing them to get the benefit of payment made to the CRS companies by them. Meaning thereby if travel agents access the system of CRS companies and in most cases to book tickets of the airlines the financial incentives to the CRS companies by the Airlines reveals the marketing and promotional agreement. Thus, depending upon other stipulations and reading the agreement as a whole, the Tribunal may conclude that such a service is falling within the purview of this definit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire amount should not have been directed to be deposited. The demand within limitation is stated to be ₹ 5.8 crores approximately. Merely because there was no pleading of an financial hardship does not mean that in this case the equities cannot be balanced. They could have been balanced properly. 11] As a result of the above discussion and finding that the discretion has not been exercised by the Assessee judiciously, we substitute its direction with the following order; a) On the Appellant Assessee depositing a sum of ₹ 1.5 crores with the Revenue on or before 15th March, 2015, the balance sum and which is stated to be the demand within limitation as also that which the Tribunal prima facie does not find to be within limi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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