2018 (9) TMI 1064

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..... ORDER Per: Madhu Mohan Damodhar The dispute in this appeal concerns the liability of service tax under the category of BAS on the amounts received from Amadeus India Pvt. Ltd., as commission for using the Amadeus Software Systems for International Air ticket booking. The period in dispute is 2003-04 to 2004-05. A SCN dated 15.05.2008 was issued proposing demand of Rs. 37,260/- on this accou....

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....vice to the customers, there would be no question of their getting a commission from the airlines; it is only on the basis of the service ie., provided which is made taxable. The Ld. Consultant submits that based on these observations, the Hon'ble High Court of Madras upheld the levy of service tax on the Air Travel Agents service (ATAS). He argues that the same analogy should be applied in respec....

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....s the impugned order. He also draws our attention to the earlier decision of the Tribunal in Final Order No.40506 -40509/2018 dated 27.02.2018, in the cases of New Royal Link Travels & Ors. Vs. CST, Chennai, wherein tax liability on identical services have been confirmed. 4. Heard both sides and have gone through the facts. 5.1 We find that the issue on taxability on the commission received from....

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....t service only. Be it as it may be, the facts in the present matter are definitely not pari materia. 5.2 In the present case, there is a definite requirement of the appellant to use Amadeus as the only Computer Reservation Systems (CRS) of choice for all the reservations from their main office and associated offices in India. As per the agreement seen at page -98 of the appeal paper book, the app....