2026 (3) TMI 752

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.... whereby, the adjudicating authority has disposed of multiple SCNs and confirmed the demand of service tax as well as imposed penalty under section 76 & 78 of the Finance Act, 1994. 2. The issue, in brief, is that the department noticed that the appellants were engaged in the activities like Visa Endorsement, Attestation, Emigration, Hotel Booking etc., which fall under the category of 'Business Auxiliary Services' (BAS), as defined under section 65(19) of the Finance Act, 1994. It was further noticed that they have not been discharging applicable service tax under various categories like BAS and ATAS. The basis for the said view was that the appellants were receiving certain commission and incentives from General Sales Agents (GSAs) and....

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....0) GSTL 77 (Tri-Del)] e) Riya Travel & Tours (I) Pvt Ltd [2020 (40) GSTL 321 (Tri-Mumbai)] 5. Insofar as service tax on commissions received from other branches, he has submitted that all these branches have taken separate service tax registration and there is no centralized accounting system or centralized billing system and this taking of separate service tax registration is as per the requirement of service tax laws. Therefore, both the appellant as well as other branches from whom the tickets were purchased are one and the same person and it does not involve two separate entities and thus, cannot be brought under the ambit of service tax. Further, the reflection of such booking of commission expenses and incomes in the books....

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....tation and attestation charges are not subject to service tax. a) VFS Global Services Pvt Ltd [2013 (30) STR 411 (Tri-Mumbai)] b) Globe Forex & Travels Ltd [2015 (37) STR 513 (Tri-Del)] c) Good Wind Travels Pvt Ltd [2013 (31) STR 598 (Tri-Ahmd)] d) Green Channel Travel Services P Ltd [2012 (26) STR 527 (Tri-Ahmd)] 8. Insofar as credit card account charges, he has submitted that the said services would neither fall under BAS nor under ATAS and therefore, the demand is liable to be set aside on this count itself. Similarly, in the case of Travelling Insurance, he has submitted that the said service would not fall under the purview of BAS. He has also submitted that there was no malafide intent for non-pa....