2019 (12) TMI 341

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.... Accountant appearing on behalf of the appellant submits that this issue was involved confusion. In the year 2016, the board has issued a Circular No. 334/8/2016-TRU dated 29.02.2016 whereby the use of CRS system was clarified, therefore, there was confusion among the assessee, using the CRS system of the company such as Gallilieo, Amadeus, therefore, there was no malafide intention, and the entire demand pertaining the period beyond 1 year is time bar. In support of this submission, he placed reliance on the following judgments:- • Ram Krishna Travels Pvt Vs. CCE & ST-Vadodara-i, Vide Final Order No. A/13936-13964/2017 dated 27.12.2017. • M/s. Transit Tours & Travels Vs. CCE & ST Vadodara-ii, Vide Final Order No. ....

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...., it may be stated that the said GDS/CRS companies are providing adequate free of cost computers with essential accessories and software to the travel agents at their premises. These computers are connected worldwide to the GDS/CRS, which linked to ticket sales offices of various airlines, hotels and car rental agencies spread across the world. They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them. Hence, the service provided by the assessee-appellants has rightly been covered under the heading Business Auxiliary Service as defined under Section 65(19) of the Finance Act, 1994. Thus, we are of the view that the assessee-appellants being providing Tour Operators Ser....