https://www.taxtmi.com/caselaws?id=367328 The Tribunal ruled that the commission received from Amadeus India Pvt. Ltd. for using Amadeus Software Systems falls under Business Auxiliary Service (BAS) and not Air Travel Agents Service (ATAS), denying exemption under Notification No.22/97-ST. The Tribunal rejected the appeal on taxability under BAS but exercised discretion to remove the penalty under Section 78 due to ongoing litigation, upholding the demand for service tax and interest. The appeal was partly allowed with modifications made by the Tribunal. en-us Wed, 20 Jun 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367328 The Tribunal ruled that the commission received from Amadeus India Pvt. Ltd. for using Amadeus Software Systems falls under Business Auxiliary Service (BAS) and not Air Travel Agents Service (ATAS), denying exemption under Notification No.22/97-ST. The Tribunal rejected the appeal on taxability under BAS but exercised discretion to remove the penalty under Section 78 due to ongoing litigation, upholding the demand for service tax and interest. The appeal was partly allowed with modifications made by the Tribunal. Case-Laws Service Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367328