TaxTMI 
TaxTMI 
2018 (2) TMI 648
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....2012-DB, ST/10409/2013, ST/13531/2013 For Appellant: Mr./Ms. S.R. Dixit, Vipul Kandhar, S. Bissa, Bisan R. Shah, Paritosh Gupta, Kiran Tehlani (Advocate/CA/Consultant) For Respondent: Mr. L. Patra (A.R.) ORDER Per: Dr. D.M. Misra All these appeals are filed against respective orders-in-appeal since involve common issue, are taken up together for disposal with the consent of both sides. It would suffice to state the facts in Appeal No. ST/397/2010 filed by M/s Bluestar Air Travel Services Pvt. Ltd. 2. In the said case, the appellant has been engaged in providing taxable services under the category of Business Auxiliary Service. It is alleged that they had also promoted and marketed the computer reservation system (CRS) of M/s Amadeus I....
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....arately, the appellant entered into contractual relations with CRS companies for the purpose of using their computerized reservation system in relation to online ticketing/ blocking seats for the passengers. The more the booking is carried out using software of CRS companies such as Amadus, Gallilieo etc., the airlines pay service charge to said CRS companies for the service rendered by them. The CRS companies willingly and on their own share a portion of their earnings with the appellant, if the appellant books an air ticket for the passengers with a specific airline using their CRS platform. The Ld. Advocate submits that the circumstances in the present case is comparable to the facilities provided by credit card companies. It is his cont....
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....submits that the issue of levy of service tax under the category of BAS for using the software of computer reservation system provided by Gallilieo, Amadeus and others is no more res integra covered by the judgments of this Tribunal in the case of D Pauls Consumer Benefit Ltd. Vs CCE New Dlehi - 2017 (52) STR 429 (Tri.-Del) and M/s Govan Travels Vs CCE-Delhi-2017-TIOL-3866-CESTAT-Del. 6. We find that after discussing the issue in detail in similar facts and Circumstances the Principal Bench of this Tribunal in Delhi in D-pauls' case (supra) observed as follows: "5. After hearing the rival submissions and on perusal of record, it appears that the assessee-appellants are travel agent and providing the tickets for air as well as railways. T....
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.... a reference to High Level 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 either for achieving the targeted booking of air tickets or for loyalty for booking of air tickets using their software system. Thus, the service provided by CCRS is to the Airlines and Air Travel Agent is promoting the service provided by CCRS to Airlines. Thus, the service provided by the ATAs to CCRS is neither covered in the negat....