2017 (9) TMI 1195

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....st Order-in-Original No.279/2012 dated 12.10.2012. 2. The brief facts of the case are that the assessee-Appellants are registered under the category of "Air Travel Agent's Services" and they have been issuing air tickets of various airlines and paying Service Tax on the amount of basic fare. For the purpose, the assessee-Appellants used Computer Reservation System (CRS) of M/s Amadeus India. To e....

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.... the present appeal, it has been submitted that there is no marketing done by the appellant for the CRS. They have tied up with the airlines. It is the choice of the assessee-appellants to book the ticket under any software of CRS. The customer does not know under which system the ticket was booked. No charges were taken from the customer for using the software of the said companies. The assessee-....

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....es. These computers are connected worldwide to the GDS/GRS, which linked to ticket sales offices of various air lines, hotels and car rental agencies spread across the world. They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them. Hence, the service provided by the assessee-Appellants has rightly been covered under the hea....

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....fied and there in paragraph 15.1.2, it was mentioned that:  "15.1.2 It is clarified that incentives received by the Air Travel Agents (ATAs) from the companies providing Computer Reservation System (CCRS) are for using the software and platform provided by the CCRS like Galileo, Amadeus, etc. The CCRS are providing these incentives either for achieving the targeted booking of air tickets or ....