{"id":4218,"date":"2025-06-07T10:53:10","date_gmt":"2025-06-07T05:23:10","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4218"},"modified":"2025-06-07T10:53:10","modified_gmt":"2025-06-07T05:23:10","slug":"spgp-ffp-payments-not-taxable-as-business-auxiliary-services-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/spgp-ffp-payments-not-taxable-as-business-auxiliary-services-cestat","title":{"rendered":"SPGP and FFP Payments Not Taxable as Business Auxiliary Services | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000398862\/payments-under-spgp-and-ffp-not-taxable-as-no-service-or-promotion-is-rendered-by-itc-ltd-and-no-taxable-value-exists-cestat\">Commissioner of Service Tax, Delhi Versus ITC Ltd. (2025) 30 Centax 333 (Tri.-Del)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Justice Dilip Gupta<\/strong>, President &amp; <strong>Shri P.V. Subba Rao<\/strong>, Member (T)<\/li>\n<li><strong>Shri Tarun Gulati<\/strong>, Senior Adv. &amp; <strong>Ms Mallika Joshi<\/strong>, Adv., for the Appellant.<\/li>\n<li><strong>Ms Jaya Kumari<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant, ITC Limited, contested a demand of service tax under the category of Business Auxiliary Services (BAS) concerning payments made under the Starwood Preferred Guests Program (SPGP) and Frequent Flyer Program (FFP). The facts reveals that member-guests earn points on specified expenditures during hotel stays at ITC or other member hotels, which can be redeemed for free stays, airline travel, or merchandise. Member hotels remit 5% of the amount spent by guests to ITC for administering the programs, which ITC then compensates to hotels or airlines where the points are redeemed. ITC submitted that such payments are purely compensatory to meet expenditure and do not constitute any service, promotion, or marketing rendered by ITC.<\/p>\n<p>Further, ITC contended that guests independently choose member hotels and ITC does not influence their choice, thereby negating the element of service. The appellant relied upon Sections 65(19) and 73 of the Finance Act, 1994, and emphasised that there is no \u2018taxable value\u2019 involved. The matter was adjudicated before the Delhi CESTAT.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Hon\u2019ble Delhi CESTAT held that payments under SPGP and FFP are not taxable as Business Auxiliary Services since ITC does not render any service, promotion, or marketing in the programs. The Tribunal observed that the payments are merely to compensate member hotels and airlines for benefits availed by guests and that no recommendation or inducement by ITC influences the guests\u2019 hotel choice. It further noted the absence of any \u2018taxable value\u2019 in these transactions, thus negating the levy of service tax under the provisions of the Finance Act, 1994. The Department of Revenue was accordingly directed to drop the demand.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(3)%20S.T.R.%20386%20(Tribunal)&amp;itemType=AP\">Aircell Digilink India Ltd. v. Commissioner<\/a> \u2014 2006 (3) S.T.R. 386 (Tribunal) \u2014 Inapplicable [Paras 43, 70]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1984%20(16)%20E.L.T.%20579%20(Tribunal)&amp;itemType=AP\">Andhra Pradesh State Electricity Board v. Collector<\/a> \u2014 1984 (16) E.L.T. 579 (Tribunal) \u2014 Inapplicable [Paras 43, 69]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(33)%20G.S.T.L.%2097%20(Tribunal)&amp;itemType=AP\">Balaji Enterprises v. Commissioner<\/a> \u2014 2020 (33) G.S.T.L. 97 (Tribunal) \u2014 Relied [Para 29]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(12)%20G.S.T.L.%20368%20(Del.)&amp;itemType=AP\">Bharat Hotels Limited v. Commissioner<\/a> \u2014 2018 (12) G.S.T.L. 368 (Del.) \u2014 Relied [Para 52]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(3)%20S.T.R.%20423%20(Tribunal)&amp;itemType=AP\">Bharti Cellular Ltd. v. Commissioner<\/a> \u2014 2006 (3) S.T.R. 423 (Tribunal) \u2014 Relied [Paras 43, 71]<\/li>\n<li>Commissioner v. ITC Ltd. \u2014 Service Tax Appeal No. 51447\/2014, dated 14-3-2018 by CESTAT, New Delhi \u2014 Relied [Paras 34, 36]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(385)%20E.L.T.%20481%20(S.C.)&amp;itemType=AP\">Commissioner v. Reliance Industries Ltd.<\/a> \u2014 2023 (385) E.L.T. 481 (S.C.) = (2023) 8 Centax 96 (S.C.) \u2014 Relied [Para 57]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(385)%20E.L.T.%20826%20(S.C.)&amp;itemType=AP\">Commissioner v. Sunshine Steel Industries<\/a> \u2014 2023 (385) E.L.T. 826 (S.C.) = (2023) 8 Centax 210 (S.C.) \u2014 Relied [Para 64]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%2011%20Centax%202%20(Tri.%20-%20Del.)&amp;itemType=AP\">GD Goenka Pvt. Ltd. v. Commissioner<\/a> \u2014 (2023) 11 Centax 2 (Tri. &#8211; Del.) \u2014 Relied [Para 61]<\/li>\n<li>India Glycols Ltd. v. Commissioner \u2014 Excise Appeal No. 52129\/2019, dated 20-8-2024 by CESTAT, New Delhi \u2014 Relied [Para 62]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(73)%20G.S.T.L.%20310%20(Del.)&amp;itemType=AP\">Mahanagar Telephone Nigam Ltd. v. Union of India<\/a> \u2014 2023 (73) G.S.T.L. 310 (Del.) = (2023) 5 Centax 279 (Del.) \u2014 Relied [Paras 53, 66, 70]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(166)%20E.L.T.%20154%20(S.C.)&amp;itemType=AP\">Mallur Siddeswara Spinning Mills Pvt. Ltd. v. Commissioner<\/a> \u2014 2004 (166) E.L.T. 154 (S.C.) \u2014 Inapplicable [Paras 43, 68]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1995%20(78)%20E.L.T.%20401%20(S.C.)&amp;itemType=AP\">Pushpam Pharmaceuticals Company v. Collector<\/a> \u2014 1995 (78) E.L.T. 401 (S.C.) \u2014 Relied [Paras 50, 51]<\/li>\n<li>Raydean Industries v. Commissioner \u2014 Excise Appeal No. 52480\/2019, dated 19-12-2022 by CESTAT, New Delhi \u2014 Relied [Para 60]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%208%20Centax%20209%20(Tri.%20-%20Del.)&amp;itemType=AP\">Sunshine Steel Industries v. Commissioner<\/a> \u2014 (2023) 8 Centax 209 (Tri. &#8211; Del.) \u2014 Relied [Para 63]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner of Service Tax, Delhi Versus ITC Ltd. (2025) 30&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4252,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4218","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SPGP and FFP Payments Not Taxable as Business Auxiliary Services | CESTAT<\/title>\n<meta name=\"description\" content=\"Service tax on loyalty programs: Delhi CESTAT holds SPGP &amp; FFP payouts not BAS, dropping demand in Commissioner of ST, Delhi v. ITC Ltd. 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