2018 (5) TMI 1220

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....rvices, Rail Travel Agent Service and Rent-a-Cab Scheme Operator Service. For providing such services, the appellant got itself centrally registered with the Service Tax Department. During scrutiny of the records for the period 1.10.2005 to 30.09.2009, it was observed by the Service Tax Department that as per the understanding made between the appellant and M/s. Amadeus India Pvt. Ltd., the said company has provided Central Reservation System (CRS) to book air tickets of various Airlines, with which they had business tie-ups. The Department interpreted that such CRS activities are confirming to the definition of "Business Auxiliary Service". Since the appellant did not pay service tax in respect of such taxable service, proceedings were ini....

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....ble to pay service tax under the category of "Business Auxiliary Service". However, he pleads that leviability of service tax on such service was highly contentious and the issue was finally resolved by the Tribunal in case of D. Pauls Consumer Benefit Ltd. - 2017 (52) STR 429 (Tribunal-Delhi). Thus, he contended that extended period of limitation cannot be invoked for confirmation of service tax demand and for imposition of penalties. We find that in this case the Department has invoked the longer period of limitation for issuance of show cause notice. The extended period of limitation as per the proviso to Section 73 (1) of the Act is invokable, only in the situation, where there is involvement of suppression, fraud, mis-statement etc., w....