9911796707
TMI Blog2013 (7) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... e notices have been issued on 10th January, 2011. 2. The brief facts of the case are that the applicants are engaged in the activity of travel agents service i.e. booking of air tickets, rail tickets and booking of vehicles and hotels also. There is no dispute that applicant is paying Service Tax on the commission received by them. Apart from that, the applicant is having tie-up with M/s. Amadeus who is a leading travel technology partner and transaction process for global travel and tourism industry. M/s. Amadeus provides software to the applicant for their use for making the bookings and for using their software, M/s. Amadeus are giving incentive to the applicants. The Revenue is of the view that incentive received by the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notices have been issued by invoking extended period of limitation. If it is considered that they are not having a case on merits, the demand for extended period of limitation are not sustainable as they are under bona fide belief that they are not liable to pay Service Tax under business auxiliary service. 3. The argument advanced by the learned counsel was strongly opposed by the learned AR who submits that by using the software provided by M/s. Amadeus whether the applicant is providing any service or whether M/s. Amadeus is receiving any business from usage of software. If that is so, the incentive received by the applicant is liable for Service Tax under the category of business auxiliary service. She also relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 6. We find that for short payment of Service Tax, the applicant has already paid excess amount for the earlier period and the same has been adjusted for the impugned period. Earlier excess payment of Service Tax is sufficient for requirement of pre-deposit. Accordingly, on this count, we waive the requirement of pre-deposit. 7. For incentive receipts from the service recipient on account of achieving targets, we find that the applicants are entitled for exemption under Notification No. 22/97. Therefore, on that account also they have made out a case for waiver of pre-deposit. 8. In these terms, we direct the applicant to make a pre-deposit of ₹ 9,00,000/- (rupees nine lakhs only) within a period of eight weeks and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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