Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 818 - CESTAT MUMBAIOnline information and data base access and retrieval services - computerised reservation systems/Global Distribution System - Held that:- while the services provided by the CRS/GDS Companies merited classification under online information and data base access/retrieval services, since the service providers and the service recipients are situated outside India and the consideration for the services rendered has also been paid outside India, the said activity would be not taxable in India under reverse charge mechanism or otherwise. - Stay granted.
|