TaxTMI 
TaxTMI 
2024 (11) TMI 57
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....MK/GGN/2016-17 dated 30.09.2016, confirming the demand of service tax along with interest and penalty. 2. The appellant engaged in providing taxable services in relation to travel and tours is registered under the category of "Tour Operator Service", "Air Travel Agent Service", and "Business Auxiliary Service". The services rendered by the appellant are broadly classified under the following categories: (a) Domestic (b) Outbound, (c) Business Auxiliary Service BAS. 3. In respect of domestic category, there is no dispute, however, dispute pertains to outbound tours and BAS. 4. Under BAS, the appellant is receiving Computer Reservation System (CRS) incentive for booking of air tickets by using the software ....
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....2021(47) G.S.T.L. 140 (Tri.-LB) in favour of the assessee holding that mere selection of software or exercising of a choice would not result in any promotional activity and the department has not pointed out any activity undertaken by an air travel agent that promotes the business of the CRS company and therefore, the incentives received by service recipient from a service provider cannot be subjected to service tax. The relevant paras of the said decision are as under: "70. The two competing entries are "air travel agent" service and "BAS". It would be seen from the definition of "air travel agent" that it includes all services connected with or in relation to the booking of passage for travel by air. The services in question are ....
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.... Act and thereby assessible to service tax under the provisions of the Act has now been considered by the Larger Bench of the Tribunal in M/s Cox and Kings Ltd Order dated 19.10.2023 passed by the Tribunal by Interim Order No. 104/2023, in the light of the amended definition of "tour operator", w.e.f. 10.09.2004. The basic contention raised therein by the assessee was that all the activities like planning, scheduling, organising or arranging tours by the appellant are aimed at the client enjoying the tour outside India and therefore as the services are consumed outside India service tax would not be leviable. The situs of tour operator service, in case of outbound tour is outside India. The Bench observing that the definition of "tour opera....
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....ices provided by the appellant are not restricted to the tour itself but are extended to include other activities which in terms of the amended definition of "Tour Operator Service" are taxable. Moreover, the claim made by the appellant that the services rendered by them being executed outside the country would amount to export of services under the Export of Service Rules, 2005 is not sustainable as the same has not been found favoured with the Larger Bench in M/s. Cox & Kings. In the present case, more imporatntly one of the prerequisites for determining a service to be export service is that payment for rendering such service is received in convertible foreign exchange is not satisfied. The adjudicating authority has categorically record....