2018 (9) TMI 1662

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sekhar, Advocate for the Appellant Shri. R. Subramaniyan , AC (AR) for the Respondent ORDER Per Madhu Mohan Damodhar : After hearing both sides we find that the following two issues are involved : a. Alleged commission received by appellant from M/s. Galileo India Pvt. Ltd. for using the Galileo Centralized Reservation System (CRS): The Department took the view that this activity is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Original Authority and upheld by the Commissioner (Appeals). Hence, the appellants are now before this forum. 2. After going through the facts, we find that in respect of commissions or incentives received for use of Centralized Reservation System, there are a number of decisions which have held that the said activity is definitely in the nature of Business Auxiliary Service and consequentl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d amounts. So ordered. 3.1 However, in respect of the demand relating to Money Transfer Services, we find that the Tribunal in Muthoot Fincorp. Ltd. Vs. Commissioner of C. Ex., Visakhapatnam- 2010 (17) S.T.R. 303 (Tri. - Bang.) relied upon by the Ld. Advocate, wherein appellant was similarly a sub-agent for the Indian representative of Western Union Financial Services, relying upon an earlier d....