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TMI Blog2015 (11) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.07.2003 to 01.05.2006 fall outside the ambit of BAS - Decision made in the case of Acquire Services Pvt Ltd vs CST, Delhi [2014 (11) TMI 168 - CESTAT NEW DELHI] is squarely applicable – Impugned order set aside - Decided in favour of assessee. - Appeal Nos. ST/688/11, 298/12 & 596/12 - Final Order Nos. A/1106-1108/2014-WZB/CSTB/C-I - Dated:- 20-6-2014 - Mr. S.S. Kang, Vice President and M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rforms various functions including airline seat reservations, schedules, booking for a variety of air, car and hotel services, automated ticketing and fare displays. The appellant is appointed as National Marketing Company to provide services for the marketing and promotion of Abacus CRS Software in India. 5. Revenue is of the view that the activity undertaken by the appellant amounts to provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and provide access to relevant segments of travel related data in the CRS to local travel agents by acting as an interface with the overseas computer systems and the composite data maintained and processed therein, by computer data processing. 22. In our considered view services provided by assessees to the overseas entities (Amadeus/Galileo) clearly amount to promotion or marketing of CRS se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided outside India is received by the India service provider in convertible foreign exchange, the service falls within the ambit of the 2005 Rules; and is admissible to benefits thereunder. The decision of the Larger Bench in Paul Merchants Limited, particularly in the context of the facts on the basis of which the said decision was pronounced, explain the scope of relevant provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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