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2014 (8) TMI 592 - AT - Service TaxComputer Reservation System (CRS / GDS) - services relating to the reservation of ticket availability position through on line computer system - whether "Online Database Access or retrieval Service" was received by the appellant from foreign based CRS service provider and liable to service tax in terms of section 66A of the Finance Act, 1994 on reverse charge mechanism basis - Difference of opinion - Majority order - Held that:- The said services were being received in respect of various computer reservation system from various CRS companies like M/s. Galilio International Partnership, USA; M/s. Abacus Distribution System Pvt. Ltd. Singapore, M/s. Amadeus Marketing SA Spain, and M/s. Sabre Travel Information Network etc. Said services were being provided by M/s. CRS or GDS Company to the head office of the air lines in terms of agreement entered between them and their head office. The above matters were heard by the undersigned as Third Member along with difference of opinion in the matter of British Airways [2014 (6) TMI 626 - CESTAT NEW DELHI (LB)] - the matter on merits as also on limitation was in favor of assessee - By adopting the final decision of British Airways vide my Order [2014 (6) TMI 626 - CESTAT NEW DELHI (LB)] demand set aside - Decided in favor of assessee.
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