TaxTMI 
TaxTMI 
2015 (7) TMI 857
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....sed on 7th August, 2013 by the Commissioner of Service TaxI, Mumbai. The Adjudicating Authority has confirmed the service tax demand of Rs. 8,71,86,127/for the period 1st April, 2004 to 31st March, 2012 along with interest thereon against the Assessee. That is by classifying the services rendered by the Assessee to Computerized Reservation System (CRS) companies under the taxable service category of 'Business Auxiliary Service'. He has also imposed penalties under section 76 to 78 of the Finance Act, 1994. Aggrieved by said order, the Assessee preferred an Appeal to the CESTAT and applied for dispensation of predeposit and stay. 3] The argument was that it is the CRS Companies which promote the business of the airlines and by recei....
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.... in support of this Appeal is that at one stage the Tribunal's finds a prima facie or an arguable case in favour of the Assessee. However, after it discusses the contentions it comes to a conclusion that there is an absence of a prima facie case and financial hardship, hence, balance of convenience lies in ordering predeposit. Mr. Sridharan has taken us through the relevant provisions of the Finance Act and the paragraphs of the Tribunal's order. He has also emphasizes the dealing or relationship arising out of the sharing of some amount received as an incentive by the CRS companies, with the AppellantAssessee. It is submitted that so long as it is not found that the Assesee is promoting or marketing the business of the service provider, th....
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....marketing of service provided by the client, or any customer care service provided on behalf of the client etc. 10] Any service incidental or auxiliary to any activity specified in subclause (i) and (vi) have been brought in under subclause (vii) in clause (19)of section 65, the section was substituted by Finance Act 23 of 2004 with effect from 10th September, 2004. In the instant case, the agreement or arrangement between parties will have to be probed at length. The Tribunal must eventually consider as to whether any amounts which have been received from the CRS companies by the AppellantAssesee is for promoting or marketing their service. It may be that the CRS companies receive huge amounts from the airlines so that they access their t....
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.... absence of a prima facie case in any event. In the circumstances, we think that the Tribunal should not have rendered any conclusion and particularly that the service rendered by the Assessee merits classification as business auxiliary service as defined in law. If it was required to refer to several judgments and to distinguish some of them to hold thus and it is the substance of the agreement which must be seen, then, this was definitely an arguable case. A prima facie case, is thus, made out by the Appellant. In the light of the fact that the issues would arise squarely in the light of the definition and it would require interpretation depending upon the facts and circumstances of a given case, then, the entire amount should not have be....