2013 (7) TMI 1053

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...., 2009. In this case, show cause notices have been issued on 10th January, 2011. 2. The brief facts of the case are that the applicants are engaged in the activity of travel agents service i.e. booking of air tickets, rail tickets and booking of vehicles and hotels also. There is no dispute that applicant is paying Service Tax on the commission received by them. Apart from that, the applicant is having tie-up with M/s. Amadeus who is a leading travel technology partner and transaction process for global travel and tourism industry. M/s. Amadeus provides software to the applicant for their use for making the bookings and for using their software, M/s. Amadeus are giving incentive to the applicants. The Revenue is of the view that inc....

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.... merits. He also submits that show cause notices have been issued by invoking extended period of limitation. If it is considered that they are not having a case on merits, the demand for extended period of limitation are not sustainable as they are under bona fide belief that they are not liable to pay Service Tax under business auxiliary service. 3. The argument advanced by the learned counsel was strongly opposed by the learned AR who submits that by using the software provided by M/s. Amadeus whether the applicant is providing any service or whether M/s. Amadeus is receiving any business from usage of software. If that is so, the incentive received by the applicant is liable for Service Tax under the category of business auxiliar....