BAS - the appellant (Air Travel Agent) used central Computer ...

Case Laws Service Tax

September 4, 2013

BAS - the appellant (Air Travel Agent) used central Computer Reservation Systems (CRS) software - Department had not made any effort to establish that there was Service provider/ receiver relationship between the appellant and CRS developer - When such relationship was not there, there was no service involved between them - No serviced tax on incentive received for use of CRS - Comm

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BAS - the appellant (Air Travel Agent) used central Computer ...

Case Laws Service Tax

September 4, 2013

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