https://www.taxtmi.com/highlights?id=14291 BAS - the appellant (Air Travel Agent) used central Computer Reservation Systems (CRS) software - Department had not made any effort to establish that there was Service provider/ receiver relationship between the appellant and CRS developer - When such relationship was not there, there was no service involved between them - No serviced tax on incentive received for use of CRS - Comm en-us Wed, 04 Sep 2013 13:40:53 +0530 Wed, 04 Sep 2013 13:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14291 BAS - the appellant (Air Travel Agent) used central Computer Reservation Systems (CRS) software - Department had not made any effort to establish that there was Service provider/ receiver relationship between the appellant and CRS developer - When such relationship was not there, there was no service involved between them - No serviced tax on incentive received for use of CRS - Comm Highlights Service Tax Wed, 04 Sep 2013 13:40:53 +0530 https://www.taxtmi.com/highlights?id=14291