TMI Blog2018 (7) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Tribunal in the case of D. Pauls Consumer Benefit Ltd. Vs. Commissioner of Central Excise, New Delhi [2017 (3) TMI 1019 - CESTAT NEW DELHI], where it was held that the service provided by the assessee-Appellants has rightly been covered under the heading “Business Auxiliary Service” as defined u/s 65(19) of the FA, 1994 - levy of service tax upheld. There is no iota of evidence ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are IATA accredited air travel agent and are registered with the Service Tax Department under the category of Air Travel Agent service. They had received income by way of incentive from M/s.Galileo India Pvt. Ltd. for use of Computer Reservation System - Galileo Software in their business for Centralized Reservation Centre system. It appeared to the department that the said income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e received cannot be subject to levy of service tax under BAS. She pleaded that the appellant had not discharged the service tax only for the reason that since they were not promoting the use of the software and was only a subscriber to use the software, they did not discharge the service tax for the said incentive received by them. That there was no suppression of facts with intention to evade pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence. However, on perusal of records, we find that there is no iota of evidence adduced by the department to establish that the appellant has suppressed facts with intent to evade payment of service tax. Further, the issue was under litigation before the Tribunal and had been thereafter decided wherein it was held that the said amounts received are taxable. Taking these facts into account, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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