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2018 (7) TMI 1391 - AT - Service TaxLiability of Tax - appellant’s office in India for services received by them under the category of ‘Online Information and Data Base Access Retrieval Service’ - Reverse Charge Mechanism - Held that:- Such service has been received by the appellant in India from foreign based CRS Service provider. Such services were received on the basis of agreements executed by the Head Office of the appellant with the respective CRS Companies - The liability for payment of Service Tax on similar arrangements of various Foreign Airlines have been held to be not liable to payment of Service Tax on Reverse Charge Basis. Matter remanded to the Adjudicating Authority for de novo decision of the matter in the light of the various decisions on the matter - appeal allowed by way of remand.
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