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Service Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Airlines business - classification - activities of CRS Companies ...

Service Tax

January 5, 2018

Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC dismissed the appeal of the assessee

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  1. Import of services or not - booking facility of online air tickets through CRS companies - online information and data base access or retrieval service - demand set aside - AT

  2. Classification of services - running website through which the interested steel manufacturer/trader are making trade - it merits classification as e-commerce service and...

  3. Online Database Access or retrieval Service - Computer Reservation System“ (CRS)/Globai Distribution System (GDS) - A detailed order of difference of opinion - referred...

  4. Classification of services - Online Information Database Access and Retrieval (OIDAR service) or not - developing and export of software - The appellants are not liable...

  5. Taxability of Online Information and Database Services (Part- II) - Article

  6. Classification of service - Activity of providing digitized, abstracted and indexed data out of raw data received from third parties - Online Database Access and...

  7. Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

  8. Online Information Database Access and Retrieval services (OIDAR) - time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 extended...

  9. Amendments in the Provision of Services Rules, 2012 so as to exclude 'online information and database access or retrieval services' from the definition of...

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