https://www.taxtmi.com/caselaws?id=330705 Under reverse charge, service tax on CRS/GDS airline reservation services was not payable by the Indian branch where the overseas head office contracted for and paid for the services, because the foreign establishment was treated as the relevant recipient under Section 66A and the definition of online information and data base access or retrieval service. The Tribunal also held that the extended limitation period could not be invoked where the dispute involved a debatable legal interpretation, the assessee had a bona fide belief, and the situation was revenue neutral. The impugned orders were set aside and consequential relief followed. en-us Thu, 12 May 2016 00:00:00 +0530 Sat, 17 Mar 2018 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330705 Under reverse charge, service tax on CRS/GDS airline reservation services was not payable by the Indian branch where the overseas head office contracted for and paid for the services, because the foreign establishment was treated as the relevant recipient under Section 66A and the definition of online information and data base access or retrieval service. The Tribunal also held that the extended limitation period could not be invoked where the dispute involved a debatable legal interpretation, the assessee had a bona fide belief, and the situation was revenue neutral. The impugned orders were set aside and consequential relief followed. Case-Laws Service Tax Thu, 12 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330705