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Service Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Taxability - convenience fee - fee charged on its customers for ...


Convenience Fee for Online Movie Tickets Not Taxable as OIDAR Service, No Service Tax Imposed for Ticket Code Use.

July 7, 2021

Case Laws     Service Tax     AT

Taxability - convenience fee - fee charged on its customers for online booking of movie tickets - online information and database access retrieval system [OIDAR] services or not - Service tax under the category of OIDAR cannot be levied upon a user merely because he receives a code for getting a printout of the ticket from the cinema hall. - AT

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