https://www.taxtmi.com/caselaws?id=364082 The Tribunal upheld the service tax liability on commission received for booking air tickets through CRBS, rejecting the appellant's argument for limitation based on a bonafide belief of non-taxability. Penalties under Sections 76 and 78 of the Finance Act were set aside, invoking Section 80. Despite interpretational confusion, the service tax demand and interest were sustained. The Tribunal emphasized the conditional agreement between the parties and lack of confusion regarding the services provided, ultimately deciding in favor of the Department. en-us Wed, 18 Jul 2018 00:00:00 +0530 Tue, 27 Aug 2019 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364082 The Tribunal upheld the service tax liability on commission received for booking air tickets through CRBS, rejecting the appellant's argument for limitation based on a bonafide belief of non-taxability. Penalties under Sections 76 and 78 of the Finance Act were set aside, invoking Section 80. Despite interpretational confusion, the service tax demand and interest were sustained. The Tribunal emphasized the conditional agreement between the parties and lack of confusion regarding the services provided, ultimately deciding in favor of the Department. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364082