TaxTMI 
TaxTMI 
2018 (2) TMI 1324
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....h sides. 2. Briefly stated the facts of the case are that the appellants are registered as a service provider under the taxable category of Air Travel Agent Service and during the relevant period they have rendered services under the said category and discharged service tax. Also, the appellants in providing tickets to their customers, at times, purchased tickets from other authorized IATA Travel Agents and sale the same to their customers for which they received a discount from the said Air Travel Agents. Also, the appellants used software of various software developers, namely, M/s Amadues India Pvt. Ltd etc., to access to the Centralized data base for booking tickets. Alleging that the discounts received by the appellants from the Air T....
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.... dated 27.12.2017, which is against the appellant. However, he submits that the demand in the case of show cause notice dated 23.09.2010, being issued invoking extended period of limitation on the said issue, therefore, as held in the order, it should be restricted to normal period of limitation. 4. The Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. We find that on the first issue, this Tribunal in Trade Wings Ltd s case (supra) taking into consideration the fact that the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of sale and purchase, and accordingly, held that service tax is not required to be paid by the said sub-agent on the discount received. It....
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....ant. " 5.1. On the second issue, about liability of service tax on incentives received from various software developers, this Tribunal after taking note of the order of the Principal Bench in Ram Krishna Travels Pvt Ltd s case (supra), observed as follows:- "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-paul s 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. They also act as the Rail Travel Agent s Service which is covered under Section 65(87) of the Finance Act, 1994 and liable to pay....
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....: "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 negative list (Section 66D of the Finance Act, 1994) nor exempt by a notification. Therefore, service tax is leviable on the same." 7. The ....