Convenience Fee for Online Movie Tickets Not Taxable as OIDAR Service, No Service Tax Imposed for Ticket Code Use.

Taxability - convenience fee - fee charged on its customers for online booking of movie tickets - online information and database access retrieval system [OIDAR] services or not - Service tax under the category of OIDAR cannot be levied upon a user merely because he receives a code for getting a printout of the ticket from the cinema hall. - AT .....

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