Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 89 - AT - Service TaxImport of services or not - booking facility of online air tickets through CRS companies - online information and data base access or retrieval service - CRS companies facilitated the sale of products or services, appellant herein as to seat inventory in a specific flight by using an online computer system provided by these foreign based companies which are used by Travel Agents. Appellant’s head offices entered into an agreement with the CRS companies for making payment to them on booking of tickets. The CRS companies raised invoice on the appellants for the tickets booked, based upon such agreement and bills are settled by head office of the appellants. Held that:- the appellant had correctly relied upon the judgment of Tribunal in the case of British Airways (2014 (6) TMI 626 - CESTAT NEW DELHI (LB)), it is a case where identical issue was agitated before the Tribunal, wherein Hon’ble Member (Judicial) held that services rendered by CRS companies for which payment made by head office is taxable, but Hon’ble Member (Technical) held that such payment are not taxable as the Indian branch office cannot be treated as recipient of the service provided by the CRS companies under Section 66A of the Finance Act, 1994. The matter was referred to third Member. - It can be seen from the above reproduced majority order the issue is same as is in this case and is held in favour of the assessee. Demand set aside - Decided in favor of assessee.
|