2018 (7) TMI 176

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....K P Muralidharan, AC (AR) For the Respondent ORDER Per Bench Brief facts are that the appellants were issued Show Cause Notice proposing to demand service tax under "Rent a Cab Services" and "Air Travel Agency Services" On perusal of ST-3 returns, it was noticed in audit that the appellants had not paid service tax on (i) Parking charges which their travel desk had collected from customer....

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...., as alleged by the department and it is only a separate division of the appellant company. The clients who approach the travel desk of the appellant, are provided with ticket booked by the separate division of their company who are registered as an IATA Agent. There is no service provider service receiver relationship between these divisions and both are one and the same entity. The travel desk w....

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....alidharan reiterated the findings in the impugned order. 4. Heard both sides. 5. The Ld. Representative of the company has explained that the transaction of booking air tickets at the travel desk of the appellant company does not amount to rendering of air travel agency services. The guest staying in the hotel approaches the travel desk for booking air tickets, which is forwarded to their tr....