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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>SC upholds classification of airline Computer Reservation System services as online information and database access services for service tax</h1> The SC dismissed an appeal challenging the classification of airline business services related to online information and database access or retrieval ... Airlines business - classification - online information and database access or retrieval service – service received from foreign based service provider - the decision in the case of Jet Airways (I) Ltd. Versus Commissioner of Service Tax Mumbai [2016 (8) TMI 989 - CESTAT MUMBAI] contested, where it was held that the activities of CRS Companies would fall under the category of 'online information and database access or retrieval service' - Held that:- The decision in the above case upheld - appeal dismissed. Title: Supreme Court Judgment 2018 (1) TMI 210 - SC OrderJudges: Mr. Ranjan Gogoi and Mr. Navin SinhaVerdict: Appeal dismissed for lack of merit.

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