2018 (7) TMI 1390

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....har, Member (Technical) Shri V.S. Manoj, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench The appellants are engaged in rendering services in booking of air tickets. During the course of audit, it emerged that appellant had received commission from M/s. Amadeus India Pvt. Ltd. (herein after referred to as Amadeus) for booking of tickets t....

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....ue was against the appellant in view of the Tribunal's decision in D. Paul Consumer Benefit Ltd. Vs. Commissioner of Central Excise, New Delhi - 2017-TIOL-908-CESTAT-DEL which has also been followed in a number of decisions by CESTAT, Chennai. Ld. counsel however submits that they have a very good case on limitation, since there was no intention whatsoever to evade payment of service tax. The serv....

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....between that appellant and Amadeus had been examined. The lower appellate authority in that order had concluded that the said appellant had used Amadeus software with the conditional agreement that though some other software were available, the condition being that "loyalty incentive" will be paid only on the tickets booked in the airlines specified by the software provider from whom the software ....

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....ent of segment volumes. We are unable to fathom how in spite of such agreement between the appellant and Amadeus, there could have been any confusion that they were promoting the business of the latter and in such a situation how there could be any bonafide belief that the services are not in the nature of Business Auxiliary Service. Viewed in this light, we find that the facts of the appeal befor....