Incentive received for using CRS Developer is not subject to service tax

Asveen Air Travels (P) Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The issue that arises for consideration is whether the incentive received by the appellant for using the CRS Developer is subject to service tax or not. The Larger Bench in the case of Kafila Hospitality and Travels Pvt. Ltd. (supra) has held that the said incentive is not subject to levy of service tax. Following the said decision, we are of the considered opinion that the demand cannot sustain and requires to be set aside, which we hereby do. In the result, the impugned order is set aside. FULL TEXT OF T...