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

No Service Tax on Incentives for Travel Agent Using CRS Due to Lack of Service Provider/Receiver Relationship.

September 4, 2013

Case Laws Service Tax Commissioner

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 ...

No Service Tax on Incentives for Travel Agent Using CRS Due to Lack of Service Provider/Receiver Relationship.

September 4, 2013

Case Laws Service Tax Commissioner

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