9911796707
TMI Blog2018 (7) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... DELHI], where it was held that 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 - demand of tax upheld. Penalties - Held that:- The issue was under litigation and being an interpretation one, the appellant had put forward reasonable cause for not discharging the service tax - penalty n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposing to demand the same along with interest and for imposing penalty. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld.counsel Shri V.Srinivasan appeared and argued the matter. He submitted that the Amadeus India Pvt. Ltd. (AIPL) cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The department has raised the demand on the bald allegation that appellant is promoting the use of software of AMADEUS by continuous use for CRS software. That it is required that there must be a client relationship between the service provider and service recipient which is absent in the present transaction in the payment of incentive. Appellant has not rendered any service to AIPL and the incent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot sustain. 3. The ld. AR Shri R. Subramaniam supported the findings in the impugned order. He submitted that the issue whether the appellants are liable to pay service tax for the use and promotion AMADEUS software was settled by the decision in D. Pauls Consumer Benefit Ltd. Vs. Commissioner of Central Excise, New Delhi 2017 (52) STR 429 (Tri. Del.). 4. Heard both sides. 5. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erpretational one, by invoking section 80 of the Finance Act, we set aside the penalties imposed. 6. In the result, the impugned order is modified to the extent of setting aside the penalty imposed without disturbing the demand of service tax or interest thereon. The appeal is partly allowed with consequential relief, if any. (Operative portion of the order was pronounced in open court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
