https://www.taxtmi.com/caselaws?id=250642 The Tribunal held that the appellant, a branch of an international airline in India, was liable to pay service tax for online database access services received from foreign CRS providers. The extended period of limitation was deemed applicable due to the appellant's deliberate evasion of tax, leading to the imposition of penalties under relevant sections of the Finance Act, 1994. Despite a dissenting opinion, the majority decision upheld the Revenue's position, dismissing the appeals and affirming the adjudication order. en-us Fri, 08 Aug 2014 00:00:00 +0530 Wed, 20 Aug 2014 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250642 The Tribunal held that the appellant, a branch of an international airline in India, was liable to pay service tax for online database access services received from foreign CRS providers. The extended period of limitation was deemed applicable due to the appellant's deliberate evasion of tax, leading to the imposition of penalties under relevant sections of the Finance Act, 1994. Despite a dissenting opinion, the majority decision upheld the Revenue's position, dismissing the appeals and affirming the adjudication order. Case-Laws Service Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250642