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TMI Blog2017 (3) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... e connected worldwide to the GDS/CRS, which linked to ticket sales offices of various airlines, hotels and car rental agencies spread across the world. They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them. Hence, the service provided by the assessee-Appellants has rightly been covered under the heading “Business Auxiliary Service” as defined u/s 65(19) of the FA, 1994 - appeal dismissed - decided against Appellant. - Service Tax Appeal No. 901 of 2011 - FINAL ORDER NO. 50861/2017 - Dated:- 15-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) For the Appellants : Sh. Ajay Jawatkar, Adv For the Respondents : Sh. Ranj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k the ticket under any software of GDS/CRS. The customer does not know under which system the ticket was booked. No charges were taken from the customer for using the software of the said companies. The assessee-Appellants are not promoting the business of the said GDS/CRS companies by booking segments using the said product. At the strength of the written submission, he also submits that the amount received from GDS/CRS cannot be treated as deemed commission. So, the amount received is not taxable as no service has been provided. This is merely an incentive. The incentive received for usage of GDS/CRS does not attract the Service Tax. There is no promotion or marketing of business of GDS/CRS service provider as ultimate customer buying air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them. Hence, the service provided by the assessee-Appellants has rightly been covered under the heading Business Auxiliary Service as defined under Section 65(19) of the Finance Act, 1994. Thus, we are of the view that the assessee-Appellants being providing Tour Operator‟s Service‟, the commission received by them is for Business Auxiliary Service‟ under Section 73(1) of the Finance Act, 1994. The case law cited by the learned counsel for the assessee-Appellants is not applicable in the instant case as the same was dealing with the advertising agencies. So, on the facts, the ratio laid down in the said case is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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