2018 (7) TMI 533

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....t Shri R. Subramanian, AC (AR) for the Respondent ORDER Per Bench The appellant is engaged in the business of travel agency with IATA certification. They were using the integrated computer reservation system as developed by Amadeus Global Travel Distribution, Spain. The department was of the view that the appellants are liable to pay service tax on the incentive received for use of AMA....

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.... they paid incentive for continuous use of the CRS software for the appellant's business of air ticketing. That there was no legally enforceable contract between AIPL and the appellant to pay any incentive. The appellant was not aware of the terms and conditions or any agreement entered into between AMADEUS, Spain and AIPL. The appellant has not raised any bill or invoice on AIPL as incentive was ....

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....s not subject to levy of service tax. That there was no suppression of facts with intent to evade payment of service tax. The demand has been raised on the accounts as maintained by the appellant. That in any case, if the appellant had discharged service tax on the use of software, the same would be available as credit to the appellant and the situation is revenue neutral one. He therefore prayed ....

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....ered the same carefully. The issue whether the appellants are liable to pay service on the incentive for use of AMADEUS software was under litigation and being an interpretation one, we find that the appellant had put forward reasonable cause for not discharging the service tax. However, we cannot find any grounds to accept the argument of the counsel on the issue of limitation. Taking into consid....