2018 (3) TMI 115

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....s being the same, they were heard together and are disposed by this common order. Appeal No. ST/534/2010 is taken as reference for discussing the facts of the case. 2. The appellants are IATA accredited air travel agent and registered with the department under the category of Air Travel Agent Service. Their activity included booking of air tickets for their customers. In providing services of air travel ticket booking, the appellants used centralized Computer Reservation Systems (CRS) software supplied by M/s.Amadeus India Pvt. Ltd. Pursuant to audit, it was noticed that apart from their regular business the appellants had earned income by way of incentive from M/s. Amadeus for use of CRS-Amadeus software in their business. The appellant....

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....o levy of service tax. 4. In Appeal No. ST/569/2010, ld. counsel Shri T.Ramesh appearing for the appellant strongly argued on the ground of limitation and submitted that the entire period is hit by time-bar. He submitted that there is no evidence to establish that the appellant had suppressed facts and therefore invocation of extended period cannot sustain. 5. The ld. counsel Ms. Cynduja Crishnan argued that the issue being interpretational one, penalties may be set aside invoking Section 80 of the Finance Act, 1994 as it stood during the relevant period. 6. The ld. AR Shri K.P. Muralidharan reiterated the findings in the impugned order. 7. Heard both sides. 8. The issue whether the appellants are liable to pay service tax on....

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....d by the learned counsel for the assessee-appellants is not applicable in the instant case as the same was dealing with the advertising agencies. So, on the facts, the ratio laid down in the said case is not applicable to the present case. 6. Needless to mention that in the Central Excise, Customs & Service Tax Budget, 2016-17 (published by the Legal Matrix Publications, Delhi-9, on Page 258) makes 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....