Home Highlights August 2014 Year 2014 This

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1. Online Database Access or retrieval Service - Computer Reservation System“ (CRS)/Globai Distribution System (GDS) - A detailed order of difference of opinion - referred...

2. Computer Reservation System (CRS / GDS) - services having been provided by a foreign based company to a foreign based head office there cannot be any liability of the...

3. 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...

4. Classification of service - Computerized Reservation System (CRS) service - the issue regarding levy of service tax on CRS was not free from doubt and accordingly,...

5. Glitches and shortcomings in the computer programme and software - DGIT (Systems) states that in the event any Assessing Officer has an issue with the operation of the...

6. Business auxiliary service - They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them - service...

7. The Supreme Court held that service tax cannot be levied on the promotion or marketing of lotteries as "business auxiliary services" u/s 65(19)(ii) of the Finance Act,...

8. Import of services or not - booking facility of online air tickets through CRS companies - online information and data base access or retrieval service - demand set aside - AT

9. Classification of service - computerised reservation system - Business Auxiliary Service - air travel agent service - stay granted partly. - AT

10. Royalty - Payment received by the taxpayer from British Airways in relation to alleged use of 'Altea system' cannot be characterized as 'royalty' either under the Act or...

11. Computerized Reservation System (CRS) - at prima facie stage, Tribunal should not have rendered any conclusion and particularly that the service rendered by the Assessee...

12. Petition for refund - the computer system cannot override the factual aspects. If the refund is payable, whether the computer systems accepts or not, is of no...

13. Expenses incurred for replacing non-Y2K compliant computer with Y2K compliant computer - the expenditure was for replacement of a system within a larger system which is...

14. Issues relating to export of computer software Direct tax benefits -Clarification reg. - Circular

15. Conversion of non-Y2K compliant computer system into Y2K computer system - Allowable expenditure... - AT