SC upholds classification of airline Computer Reservation System services as online information and database access services for service tax

The SC dismissed an appeal challenging the classification of airline business services related to online information and database access or retrieval services from foreign-based providers. The case contested a previous tribunal decision holding that Computer Reservation System (CRS) companies' activities fall under the category of online information and database access or retrieval services. The SC upheld the earlier tribunal ruling, confirming that such services provided by CRS companies to airlines are properly classified as online information and database access or retrieval services for service tax purposes. The appeal was dismissed, maintaining the established classification framework for these airline industry services.

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Title: Supreme Court Judgment 2018 (1) TMI 210 - SC Order
Judges: Mr. Ranjan Gogoi and Mr. Navin Sinha
Verdict: Appeal dismissed for lack of merit.

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