TMI Blog2017 (9) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - there is no arrangement either by contract or by otherwise between another travel agent and the appellant for promoting the business of another travel agent. 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 capac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were discharging Service Tax. The dispute in the present case relates to non-payment of Service Tax on a portion of consideration received by them when they sold tickets purchased from another travel agent. Proceedings were initiated against the appellant to confirm the Service Tax liability on such portion under the category of Business Auxiliary Service considering that they were promoting busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued tickets purchased from another travel agent. 3. The learned Counsel also contested the demand on time bar as the Jurisdictional Commissioner earlier clarified that they are not liable to pay service tax when acting as sub-agent. 4. The learned AR reiterated the findings of the lower authorities. He submitted that during the material time air travel agents providing service to the cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the appellant for promoting the business of another travel agent. 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. The e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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