https://www.taxtmi.com/caselaws?id=363225 The tribunal upheld the levy of service tax on the incentive received for using the AMEDEUS software by a travel agency, rejecting arguments of lack of enforceable contract and awareness of terms. However, penalties were set aside under section 80 of the Finance Act due to the interpretational nature of the issue. The tribunal allowed the appeal in part, setting aside penalties while maintaining the demand for service tax and interest, providing consequential relief if applicable. en-us Fri, 18 May 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363225 The tribunal upheld the levy of service tax on the incentive received for using the AMEDEUS software by a travel agency, rejecting arguments of lack of enforceable contract and awareness of terms. However, penalties were set aside under section 80 of the Finance Act due to the interpretational nature of the issue. The tribunal allowed the appeal in part, setting aside penalties while maintaining the demand for service tax and interest, providing consequential relief if applicable. Case-Laws Service Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363225