Generally, Air Travel Agents use central “Computer Reservation Systems” (CRS) software for booking of air tickets. For continuance use of CRS software, CRS vendor gives incentive to air travel agents as loyalty reward. Department seeks to classify incentive received from CRS vendors under “Business Auxiliary Service”. Recently in case of IN RE : STARLINE TRAVELS LIMITED 2012 (27) S.T.R. 526 (Commr. Appl.), relying upon Kerala Publicity Bureau v. CCE 2008 (9) S.T.R. 101 (Tri.-Bang.), COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAI held that service tax is not applicable on the amount collected as incentive simply because incentive so collected is in no way connected to the service rendered by the appellant to their clients in providing the service of booking air tickets nor it is billed to the clients. Also Air Travel Agents are only using the software provided CRS vendors, but by any stretch of imagination it cannot be concluded that the air travel agents are promoting the business of CRS vendors.