https://www.taxtmi.com/caselaws?id=331605 CESTAT Mumbai ruled in favor of an airline appellant regarding service tax demand on computer reservation system services received from foreign providers. The tribunal held that CRS activities constitute online information and database access services under reverse charge mechanism, following British Airways precedent. The court accepted revenue neutrality argument, noting appellant could claim CENVAT credit for service tax paid under reverse charge while being liable for output service tax, creating a neutral position. Appeal was disposed of in appellant's favor. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 03 Jun 2025 09:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331605 CESTAT Mumbai ruled in favor of an airline appellant regarding service tax demand on computer reservation system services received from foreign providers. The tribunal held that CRS activities constitute online information and database access services under reverse charge mechanism, following British Airways precedent. The court accepted revenue neutrality argument, noting appellant could claim CENVAT credit for service tax paid under reverse charge while being liable for output service tax, creating a neutral position. Appeal was disposed of in appellant's favor. Case-Laws Service Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331605