https://www.taxtmi.com/caselaws?id=250792 The appellant, an airline operating in India, was found not liable for service tax under section 66A of the Finance Act, 1994 for 'Online Database Access or Retrieval Service' received from foreign-based CRS service providers. The extended period of limitation and penalties imposed were deemed not applicable, leading to the appeals being allowed with consequential relief to the appellants. en-us Fri, 08 Aug 2014 00:00:00 +0530 Mon, 25 Aug 2014 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250792 The appellant, an airline operating in India, was found not liable for service tax under section 66A of the Finance Act, 1994 for 'Online Database Access or Retrieval Service' received from foreign-based CRS service providers. The extended period of limitation and penalties imposed were deemed not applicable, leading to the appeals being allowed with consequential relief to the appellants. Case-Laws Service Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250792