9911796707
TMI Blog2012 (9) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ) - Dated:- 4-10-2011 - Ms. Archana Wadhwa, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri A.K. Batra, Advocate, for the Appellant. Shri Sunil Kumar, SDR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. The appellants are engaged in the business of Air Travel Agency services for which they have Service tax registration. For booking of air tickets, hotel bookings, renting of car for their clients, etc., they use Computerized Reservation System (CRS) of two companies - M/s. Galileo India Pvt. Ltd. (GIPL) and M/s. Abacus Distribution (India) Pvt. Ltd. (Abacus). For organizing the booking of hotels, air tickets and renting of cars for their clients through the CRS of GIPL and Abacus, the clients paid the money to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice, was confirmed along with interest; and (b) while penalty of Rs. 2,000/- was imposed under Section 77, penalty of Rs. 14,47,369/- equal to the Service tax demand was imposed under Section 78. 1.2 On appeal to the Commissioner (Appeals), the order passed by the Joint Commissioner was upheld vide order-in-original dated 17-11-2009. Against this order of the Commissioner (Appeals), this appeal along with stay application has been filed. 4. Heard both the sides. 5. Shri A.K. Batra, Advocate, ld. Counsel for the appellants, pleaded that the appellant only use Computerized Reservation System of Abacus and GIPL for which they get some amount, that this activity of the appellant cannot be said to be the activity of marketing and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, air ticket bookings and car renting for their clients by using the Computerized Reservation System of GIPL and Abacus, for which they receive some amount from GIPL and Abacus. While the question as to whether this activity of the appellant is covered by the definition of Business Auxiliary Services can be considered only at the time of regular hearing, at this stage, we are of the prima facie view that in view of the appellant s agreement with GIPL and Abacus, their activity appears to be the marketing and promotion of the services being provided by the GIPL and Abacus and hence, the same appears to be covered by the definition of Business Auxiliary Services under Section 65(19) of the Finance Act, 1994. In view of this, this is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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