2012 (9) TMI 102

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....vt. Ltd. (GIPL) and M/s. Abacus Distribution (India) Pvt. Ltd. (Abacus). For organizing the booking of hotels, air tickets and renting of cars for their clients through the CRS of GIPL and Abacus, the clients paid the money to GIPL and Abacus a part of which is given by them (GIPL and Abacus) to the appellant as "incentive", as the booking of air tickets, hotel, cars by the appellant through the Computerized Reservation System of GIPL and Abacus promotes the sales of their services. The appellant have agreements with GIPL and Abacus for marketing and promotion of the services being provided by GIPL and Abacus in exchange for support fee. The department was of the view that the services being provided by the appellant to GIPL and Abacus are ....

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....as been filed. 4. Heard both the sides. 5. Shri A.K. Batra, Advocate, ld. Counsel for the appellants, pleaded that the appellant only use Computerized Reservation System of Abacus and GIPL for which they get some amount, that this activity of the appellant cannot be said to be the activity of marketing and promotion of the services being provided by the GIPL and Abacus, that the appellant's activity is not covered by the definition of "Business Auxiliary Services" and hence, neither Service tax is liable to be charged from them nor penalty is imposable on them, that the appellant have a strong prima facie case and hence the requirement of pre-deposit of Service tax demand, interest and penalty may be waived for haring of the app....