Computer Reservation System (CSR) – Commission received by the ...
Commission from Software and Hardware Use Classified Under Business Auxiliary Service for Tax Purposes; Prima Facie Case Exists.
August 1, 2013
Case Laws Service Tax AT
Computer Reservation System (CSR) – Commission received by the petitioner from M/s Amadeus for using its software and hardware falls under the category of Business Auxiliary Service – prima facie case against the Assessee. - AT
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