2014 (12) TMI 918

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....mmissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against order-in-original No. 11/ST(Adjudication)/RP/2013-14 dated 26.12.2013 passed by the Commissioner of Service Tax (Adjudication), Mumbai. Vide the impugned order, the learned adjudicating authority has confirmed the service tax demand of Rs. 86,32,333/- for the period 2004-05 to 2011-12 alo....

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....he airlines, who issue tickets in the name of the travellers and hands over the tickets in the name of the travellers and hands over the tickets to the appellant for further handing over to the airline travellers. On the entire commission, the GSAs discharge service tax liability and a part of the commission is given to the appellant. A part of the commission so received is given to the travellers....

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....would be rendering air travel agency service and not business auxiliary service. Following the ratio contained therein, a coordinate Bench of the Tribunal, Bangalore, has also granted stay in applicant's own case vide order No. 21448/2014 dated 25.6.2014. 3. The learned Additional Commissioner appearing for the Revenue reiterates the findings of the lower authority and submits that since th....

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....definitions, any activity in relation to booking of passage by air travel agent would be covered under 'air travel agency service'. Whether the ticket is bought directly from the airline or through the GSA, the same would not make any difference. Therefore, the confirmation of demand under 'business auxiliary service' does not appear to be prima facie sustainable in law. This is th....