9911796707
TMI Blog2025 (5) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant was rendering the service of booking of Air/Train tickets for which they were raising invoices and collecting charges from their clients but had not included the value of the service rendered in their taxable value for computing service tax. The Department was of the view that the Appellant was not eligible for exemption in terms of Notification No. 1/2006-ST dated 01.03.2006 as they did not indicate that the gross charges collected by them in the bills was inclusive of the charges collected by them towards booking of air/train tickets. Therefore, three Show Cause Notices dated 27.03.2012, 02.01.2013 and 06.05.2013 were issued to the Appellant proposing to demand service tax amounts of Rs. 79,835 Rs.3,65,763/- and Rs. 3,79,698/- for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is outside the purview of the service tax and they are eligible for the benefit of the Notification No. 1/2006-ST dated 01.03.2006. 2.2 The Ld. Consultant has further submitted that the amount collected by the Appellant for air / train ticket bookings cannot be included in Tour Operator service as there is no nexus regarding these charges with the Tour Operator services provided by the Appellant. He has further submitted that the issue involved in this appeal stands covered by this Tribunal in the Appellant's own case vide F.O.No. 40738/2023 dated 31.08.2023. 3. The Ld. Authorized Representative Mr. N. Satyanarayana represented the Department and reiterated the findings in the impugned Order-in-Appeal No. 77/2016 (CXA-II) dated 29.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the demand of Service Tax on the consideration and for booking of tickets in respect of domestic travel is not a taxable event and hence, to this extent, the direction of the Commissioner (Appeals) cannot sustain. Consequently, we set aside this part of the impugned order, by holding that the appellant is not liable to pay Service Tax on the mark-up or margin earned for booking tickets with regard to domestic travels. 9. The appeal, therefore, is allowed with consequential benefits, if any, as per law." 7. Appreciating the applicability of the ratio of the above decision, we are of the opinion that demand cannot sustain. The impugned Order-in-Appeal No. 77/2016 (CXA-II) dated 29.02.2016 is ordered to be set aside. 8. Thus, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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