2018 (7) TMI 701

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....ant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are IATA accredited air travel agent and are registered with the Service Tax Department under the category of 'Air Travel Agent' service. They had received income by way of incentive from M/s.Galileo India Pvt. Ltd. for use of 'Computer Reservation System - Galileo Software' in....

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....ote or market the said software. The appellants never canvassed for use of software and therefore the incentive received cannot be subject to levy of service tax under BAS. She pleaded that the appellant had not discharged the service tax only for the reason that since they were not promoting the use of the software and was only a subscriber to use the software, they did not discharge the service ....

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....ribunal as cited by ld. AR. Following the same, we hold that the levy of service tax does not require interference. However, on perusal of records, we find that there is no iota of evidence adduced by the department to establish that the appellant has suppressed facts with intent to evade payment of service tax. Further, the issue was under litigation before the Tribunal and had been thereafter de....