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Service Tax - Highlights / Catch Notes

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Classification of service - Computerized Reservation System ...


Ambiguity in Service Tax on Computerized Reservation System: No Evidence of Intent to Evade Payment Found.

July 21, 2017

Case Laws     Service Tax     AT

Classification of service - Computerized Reservation System (CRS) service - the issue regarding levy of service tax on CRS was not free from doubt and accordingly, suppression of facts with intent to evade payment of service tax cannot be levied against the appellant.

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