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2019 (10) TMI 890 - AT - Service TaxClassification of services - services availed by M/s Cathay Pacific Airways Ltd from the CRS Companies who are non resident service providers - On-Line Information and Database Access or Retrieval Service - reverse charge mechanism - appellants have argued that for the purpose of levy service tax under reverse charge mechanism (Section 66A of the Finance Act, 1994), the services should have been received by them from the service provider who is not having any permanent establishment in India - Whether the services of CRS Companies for which contractual agreement was made between the Headquarters of Cathay Pacific Airlines be said to be provided to services received by the Cathay Pacific, Branch Office located in India, for the purpose of levy of service tax? - difference of opinion. HELD THAT:- The matter referred to the President for constituting larger bench to resolve the following issues: (a) What is true scope and interpretation of Section 66A of the Finance Act, 1994 (b) Whether the tribunal has rightly decided in case of British Airways that branch office for the purpose of section 66A was distinct entity from the head office. (c) Whether the tribunal has rightly in case of British Airways held that the payments made by the Head Office against the service received by the branch office located in India, will make the Head Office the recipient of service, for the purpose of Section 66A of the Finance Act, 1994.
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