https://www.taxtmi.com/caselaws?id=345569 The Tribunal upheld the classification of CRS services under Business Auxiliary Services for a company providing Air Travel Agents Services. Despite conflicting views on the levy of service tax on incentives received for CRS services, the appellant was held liable to pay service tax. However, due to the unclear nature of the issue, suppression of facts for tax evasion couldn't be proven, leading to the restriction of the service tax demand to the normal period and setting aside of the penalty under Section 78. en-us Mon, 10 Apr 2017 00:00:00 +0530 Wed, 02 Aug 2017 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345569 The Tribunal upheld the classification of CRS services under Business Auxiliary Services for a company providing Air Travel Agents Services. Despite conflicting views on the levy of service tax on incentives received for CRS services, the appellant was held liable to pay service tax. However, due to the unclear nature of the issue, suppression of facts for tax evasion couldn't be proven, leading to the restriction of the service tax demand to the normal period and setting aside of the penalty under Section 78. Case-Laws Service Tax Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345569