2014 (12) TMI 918

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..... y definitions, any activity in relation to booking of passage by air travel agent would be covered under 'air travel agency service'. Whether the ticket is bought directly from the airline or through the GSA, the same would not make any difference. Therefore, the confirmation of demand under 'business auxiliary service' does not appear to be prima facie sustainable in law. This is the view taken by the Tribunal in the case of Zuari Travel Corporation and the appellant's own case cited supra. Hence the appellant has made out a strong case for waiver of dues. Accordingly we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted. - Appea .....

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..... me of the travellers and hands over the tickets to the appellant for further handing over to the airline travellers. On the entire commission, the GSAs discharge service tax liability and a part of the commission is given to the appellant. A part of the commission so received is given to the travellers by way of reduction of the price of the tickets. The department seeks to levy service tax on the commission given to them by the GSAs (on which service tax liability has already been discharged) under the category of 'business auxiliary service'. It is his submission that the liability to service tax under air travel agent service has been discharged by the GSA and, therefore, subjecting the same once again to service tax under the ca .....

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..... ge for travel by air. In view of the above statutory definitions, any activity in relation to booking of passage by air travel agent would be covered under 'air travel agency service'. Whether the ticket is bought directly from the airline or through the GSA, the same would not make any difference. Therefore, the confirmation of demand under 'business auxiliary service' does not appear to be prima facie sustainable in law. This is the view taken by the Tribunal in the case of Zuari Travel Corporation and the appellant's own case cited supra. Hence the appellant has made out a strong case for waiver of dues. Accordingly we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay reco .....

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