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TMI Blog2017 (9) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... or for loyalty for booking of air tickets using their software system. Thus, the service provided by CCRS is to the Airlines and Air Travel Agent is promoting the service provided by CCRS to Airlines - the service provided by the ATAs to CCRS is neither covered in the negative list (Section 66D of the Finance Act, 1994) nor exempt by a notification. Therefore, service tax is leviable on the same - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt against the segment booked by the assessee-Appellants during the disputed period. The lower authorities have observed that the services provided by the assessee-Appellants fall under the category of Business Auxiliary Service and demanded Service Tax of ₹ 5,43,840/- with interest and penalties. Being aggrieved, the assessee-Appellants have filed the present appeal. 3. With the above ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... booking segments using the said product. 6. On perusal of the order passed by the Tribunal, we find that an identical issue has been decided by observing as follows:- After hearing the rival submissions and on perusal of record, it appears that the assessee-Appellants are travel agent and providing the tickets for air as well as railways. They also act as the Rail Travel Agent s Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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(i) of the Finance Act, 1994. The case law sited 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, the service provided by CCRS is t o the Airlines and Air Travel Agent is promoting the service provided by CCRS to Airlines. Thus, the service provided by the ATAs to CCRS is neither covered in the negative list (Section 66D of the Finance Act, 1994) nor exempt by a notification. Therefore, service tax is leviable on the same. 7. By following the above decision of the Tribunal, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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