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Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Computerized Reservation System (CRS) - at prima facie stage, ...


Tribunal's premature classification of Assessee's Computerized Reservation System as business auxiliary service questioned at prima facie stage.

July 25, 2015

Case Laws     Service Tax     HC

Computerized Reservation System (CRS) - at prima facie stage, Tribunal should not have rendered any conclusion and particularly that the service rendered by the Assessee merits classification as business auxiliary service as defined in law - HC

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