2019 (7) TMI 207

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.... the demand of Rs. 1,44,196/- has been confirmed against them. 2. The facts of the case are that the appellant-assessee is engaged in providing various kinds of services. The service tax confirmed by way of impugned order under the category of business auxiliary service on the ground that they have received commission for arranging air tickets for their customers and also for charged fee collected for filing passport application. The appellant-assessee has entered into an agreement with M/s.Moneygram Payment Systems, USA, a company engaged in money transfer from person located in one country to another country. M/s. Moneygram have no offices in India. M/s. Moneygram office abroad, charges the person abroad commission for remitting money ....

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..... Therefore, the said activity falls under export of services, no service tax is payable by the appellant-assessee. The adjudicating authority dropped the demand against the appellant-assessee. Therefore, we do not find any infirmity in the impugned order. Accordingly, the appeal filed by the Revenue is dismissed. 5. Now we come to the demand of service tax under the category of business auxiliary service, we find that the demand of service tax has been sought to be confirmed on the commission received for arranging air tickets for their customers, the said demand cannot be confirmed against the appellant-assessee in the light of the decision of this Tribunal in the case of Trade Wings Limited-2017 (52) STR 149 (T), wherein this Tribunal....