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Service Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Taxability - convenience fee - fee charged on its customers for ...

Service Tax

July 7, 2021

Taxability - convenience fee - fee charged on its customers for online booking of movie tickets - online information and database access retrieval system [OIDAR] services or not - Service tax under the category of OIDAR cannot be levied upon a user merely because he receives a code for getting a printout of the ticket from the cinema hall. - AT

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  5. Levy of Entertainment tax - online booking charges - The petitioners have pointed out that the internet and online facility of booking could not have been envisaged in...

  6. Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was one hundred rupees or less - despite...

  7. Classification of services - providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare...

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  10. TDS on Passenger Service Fees - PSF charges paid by the assessee on behalf of its customers, do not attract the provisions of Section 194-I of the Act - AT

 

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