2017 (9) TMI 1195

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.... Jain, DR ORDER The appeal is against 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 Reservat....

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....fit Ltd Vs CCE New Delhi. 5. In the grounds of 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 ....

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....es and softwares to the travel agents at their premises. 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 asses....

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....vel Committee and states that certain issues were clarified 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 eit....