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TMI Blog2018 (9) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... of BAS as defined in Section 65 (19) (2) of the Finance Act, 1994, in particular, promotion or marketing of services of the client. Time Limitation - Penalty u/s 78 - Held that:- The matter came to light only pursuant to an audit conducted in February, 2007. Hence there is no merit in this plea per se can be set aside on limitation - However, considering that the issue was and still is mired in litigation, there are sufficient cause for setting aside the penalty imposed under Section 78 ibid. Appeal allowed in part. - ST/119/2011 - FINAL ORDER No. 41964/2018 - Dated:- 20-6-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri Archit Agarwal, Consultant, for the appellant Shri R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble High Court of Madras upheld the levy of service tax on the Air Travel Agents service (ATAS). He argues that the same analogy should be applied in respect of the present appeal; that the services are provided by the appellant only to a customer and hence the commission received from Amadeus will also have to be brought only air travel service under Air Travel Agents Service (ATAS) and not under BAS; once the service is brought under ATAS, appellants are entitled to the exemption under the Notification No.22/97-ST dated 26.06.1997. He also submits that even on limitation the impugned order cannot sustain since the SCN for the period 2003-04 to 2004-05 was issued only on 15.05.2008. He draws our attention to the ratio of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not pari materia. 5.2 In the present case, there is a definite requirement of the appellant to use Amadeus as the only Computer Reservation Systems (CRS) of choice for all the reservations from their main office and associated offices in India. As per the agreement seen at page -98 of the appeal paper book, the appellants have received definite pre-determined service fee/commission depending on the monthly segment contract above by them. This being so, it cannot be then argued that they are not promoting the business of Amadeus to the exclusion of the other Computer Reservation Systems (CRS). Viewed in this light, these activities will surely then fall within the scope of BAS as defined in Section 65 (19) (2) of the Finance Act, 1994, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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