2018 (6) TMI 478

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.... and change in address of the respondent. The present jurisdiction and address of the respondent is as follows:- The Commissioner of GST & Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai, Nandanam, Chennai - 600 035. Accordingly, both the miscellaneous application is allowed and the jurisdiction and address of the respondent is changed from CST, Chennai to The Commissioner of GST & Central Excise, Chennai South Commissionerate. 2. The brief facts of the case are that the appellants are 'Air Travel Agent' and had obtained registration with the department under the category of Air Travel Agent' services. The appellants were involved in booking of air tickets for their customers. In ....

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....Benefit Ltd. Vs. CCE, New Delhi - 2017 (52) STR 429 (Tri.-Del.). However, he assails the impugned order on the point of limitation by submitted that the demand stands raised, for the period July 2003 to January 2008, by way of issuance of SCN dated 28.08.2008. He submits that the issue involved was the subject matter of litigation with the Revenue, at all the levels as travel agents were taking a plea that the incentives/commissions received by them from such CRS software supplied by the companies are not taxable under the category of BAS. Lot of such appeals were pending before the Tribunal and the first decision came in the year 2017 in the above referred judgment of D. Pauls Consumer Benefit Ltd. (supra). He submits that as there is no e....