9911796707
TMI Blog2013 (8) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... y benefit derived by M/s.Amadeus India is an expansion of its footprint in its core business, with airlines, with regard to booking of tickets of the airlines, by travel agents such as the petitioner - Commission received by the petitioner from M/s Amadeus for using its software and hardware falls under the category of Business Auxiliary Service – prima facie case against the Assessee. Period of Limitation – Stay Application - Case of wilful suppression or contravention of the provisions of Act with an intent to evade tax – Held that:- It is a matter to be considered at the final hearing Stay Application – Held that:- The liability of the petitioner for the period 2008-09, which falls within the normal period of limitation is determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide d by M/s Amadeus India which enabled the to service the petitioner's petitioner to book airline tickets of several airlines, to service the petitioner s customers. The software connectivity provides the petitioner access to over 95% of the airlines seats. The symbiotic relationship also facilities extension of Amadeus India's footprint in the airlines tickets booking business, through employment of its software by the petitioner. 2. Alleging that this activity constitutes the taxable Business Auxiliary Service, provided by the petitioner to M/s Amadeus India, since it amounts to promotion of services provided by M/s Amadeus India Pvt. Limited, proceedings were initiated. A show cause notice dated 13.10.2009 was issued, invoking the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 also by the Commissioner (Appeals) Chennai is in respect of a similarly circumstanced travel agency, M/s Starlines which also had a business relationship with M/s Amadeus India and in respect of substantially similar circumstances, received a commission for using the Amadeus service. Ld. Counsel for the petitioner also refers to an order of this Tribunal dated 16.11.2011 which is an interlocutory order, in M/s Jose Travels vs. CCE, Indore - 2012 (25) STR 601 (Tri. Del.) , an order on which reliance is placed by the Revenue as well. The two Id. Members constituting the Division Bench differed on the taxability of the commission received by the travel agency. Use by the appellant therein of the CRS developed by Amadeus India was prima faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the conflict in the interim order in Jose Travels are illustrative of an extant ambiguity in the legal position, at least for the nonce. 5. At present therefore, while considering the appropriate conditions to be imposed for grant of stay of all further proceedings pursuant to the adjudication order as confirmed in appeal and duly considering the interests of Revenue as well, we are not inclined to direct deposit of the tax liability to the extent determined by invoking the extended period of limitation. From the adjudication order, the liability of the petitioner for the period 2008-09, which falls within the normal period of limitation is determined to be Rs. 11,77,038/-, for the provision of Business Auxiliary Service and Rs.10,191 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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