Import of services or not - booking facility of online air ...

Court Rules Online Ticket Booking via CRS Not an Import of Services; No Service Tax Applicable.

August 3, 2016

Case Laws Service Tax AT

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

View Source

← Previous Next →

Import of services or not - booking facility of online air ...

Court Rules Online Ticket Booking via CRS Not an Import of Services; No Service Tax Applicable.

August 3, 2016

Case Laws Service Tax AT

You may also like:

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Levy of service tax - Import of services - Palace of Provision Services (PPS) - Reverse Charge - For making available that data to the Appellant, it is being done from...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

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,...

Levy of Entertainment Tax - “online booking charges” charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall - The measure of...

The CESTAT held that the appellant's services could not be classified as intermediary services for the period July 2012 to March 2014. As per Rule 3 of the Place of...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service...

The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the...

Quick Updates: