https://www.taxtmi.com/caselaws?id=363393 The Tribunal held that the income received by IATA accredited air travel agents from M/s.Galileo India Pvt. Ltd. for using 'Computer Reservation System - Galileo Software' is subject to service tax under Business Auxiliary Service. While the income was deemed taxable, the penalty imposed on the appellants was waived due to the absence of intentional suppression of facts. The Tribunal upheld the demand for service tax but set aside the penalties, citing lack of evidence supporting deliberate evasion of service tax. en-us Fri, 18 May 2018 00:00:00 +0530 Thu, 12 Jul 2018 08:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363393 The Tribunal held that the income received by IATA accredited air travel agents from M/s.Galileo India Pvt. Ltd. for using 'Computer Reservation System - Galileo Software' is subject to service tax under Business Auxiliary Service. While the income was deemed taxable, the penalty imposed on the appellants was waived due to the absence of intentional suppression of facts. The Tribunal upheld the demand for service tax but set aside the penalties, citing lack of evidence supporting deliberate evasion of service tax. Case-Laws Service Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363393