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TMI Blog2018 (5) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... r arranging overseas mediclaim policy for the clients - Held that: - the said commission would be promotion of business of the insurance companies and therefore would rightly fall under BAS - taking into consideration that the appellant had bonafide belief that as per Board clarification, they would not be liable to pay and the same would be subject to levy only under insurance auxiliary service, the penalties imposed requires to be set aside - demand upheld - penalty set aside. Income from airlines towards cancellation of tickets - Held that: - the issue stands covered by the decision in the case of Sharma Travels [2008 (8) TMI 102 - CESTAT NEW DELHI], where it was held that it is established that the Respondent had not passed the incid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over of tickets together with itinerary and such handing over charges are subject to levy of service tax under tour operator service. (d) They had received income from airlines towards cancellation of tickets and according to department the said income is subject to levy of service tax under BAS. Show cause notice was issued proposing to demand service tax on the above income / charges which after adjudication confirmed the demand, interest and penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, Shri S. Muthuvenkataraman, ld. counsel submitted that the commission received from TATA AIG Insurance cannot be classified as BAS. At the most it would fall under insurance auxiliary ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incentive received for use of AMADEUS software. The same stands settled by the decision in the case of D. Pauls Consumer Benefit Ltd. (supra) cited by ld. Counsel for appellant. However, taking into consideration the fact that the issue was under litigation and highly contentious, we are of the view that the penalties on this count cannot sustain and requires to be set aside which hereby do. 5.1 The demand of ₹ 58,757/- + ₹ 1,152/- has been confirmed on the incentive / commission received from insurance companies for arranging overseas medical claim policy for their clients. We find that the argument raised by the appellant in this ground cannot sustain for the simple reason that the said commission would be promotion of busi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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