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TMI Blog2019 (12) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Sh. Bhishan R. Shah, C.A for the Appellant Sh. G. Jha, Authorised representative for the Respondent ORDER RAMESH NAIR The issue involved is that whether the appellant is liable to pay service Tax on the consideration received from Gallilieo Amadus for using their platform for booking air ticket and whether the demand is time bar. 2. Sh. Bhishan R. Shah, Ld. Chartered Accountant appearing on behalf of the appellant submits that this issue was involved confusion. In the year 2016, the board has issued a Circular No. 334/8/2016-TRU dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36-13964/2017 dated 27.12.2017. 6. We find that after discussing the issue in detail in similar facts and Circumstances the Principal Bench of this Tribunal in Delhi in D-pauls case (supra) observed as follows: 5. 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 Agents Service which is covered under Section 65(87) of the Finance Act, 1994 and liable to pay the Service Tax. Regarding the commission/incentive received from GDS/CRS, it may be stated that the said GDS/CRS companies are providing adequate free of cost computers with essential accessories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oftware and platform provided by the CCRS like Galileo, Amadeus, etc. The CCRS are providing these incentives either for achieving the targeted booking of air tickets 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. 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. The said principle has been followed subsequently, in Govan Travels case (supra). Adhering to the judicial discipline, following the principle laid down in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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