2014 (12) TMI 664

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..... availing free tickets from the applicant. In these circumstances, we are not convinced by the argument of the learned A.R that the applicant is providing any business service to their business partners and remuneration received towards sales of JP Miles by the applicant is not covered under the Business Auxiliary Service. For the remaining demands the applicant has paid substantial amount. In thes .....

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..... ant's trade partners, the applicant being the airlines issued JP miles to their business partners and to the persons utilizing the services of the business partners. Revenue is of the view that these JP Miles are being given by the business partner free of cost therefore in these circumstances the applicant is promoting the business of business partners by providing JP miles free of cost. Ther .....

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..... submits that as per the agreement the applicant is selling JP Miles to their business partners and these JP miles have been used by the customers of their business partners. In these circumstances, the demand under the category of Business Auxiliary is sustainable. 5. Heard both sides and considered the submissions. 6. In this case the applicants are selling the JP miles to their business p .....

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