https://www.taxtmi.com/caselaws?id=235851 The Tribunal held that the appellant airline was liable for service tax under Section 66A of the Finance Act, 1994, for availing "Online Database Access or Retrieval Service" from foreign-based CRS providers. The extended period of limitation was upheld due to suppression of facts, non-payment of tax, and failure to file returns. Penalties under Sections 77 and 78 were imposed for evasion of tax. Differing opinions led to the matter being referred to the President for a final decision on liability and penalties. en-us Fri, 19 Jul 2013 00:00:00 +0530 Tue, 06 Aug 2013 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235851 The Tribunal held that the appellant airline was liable for service tax under Section 66A of the Finance Act, 1994, for availing "Online Database Access or Retrieval Service" from foreign-based CRS providers. The extended period of limitation was upheld due to suppression of facts, non-payment of tax, and failure to file returns. Penalties under Sections 77 and 78 were imposed for evasion of tax. Differing opinions led to the matter being referred to the President for a final decision on liability and penalties. Case-Laws Service Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235851