https://www.taxtmi.com/caselaws?id=353474 The SC dismissed an appeal challenging the classification of airline business services related to online information and database access or retrieval services from foreign-based providers. The case contested a previous tribunal decision holding that Computer Reservation System (CRS) companies' activities fall under the category of online information and database access or retrieval services. The SC upheld the earlier tribunal ruling, confirming that such services provided by CRS companies to airlines are properly classified as online information and database access or retrieval services for service tax purposes. The appeal was dismissed, maintaining the established classification framework for these airline industry services. en-us Mon, 17 Apr 2017 00:00:00 +0530 Thu, 17 Jul 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353474 The SC dismissed an appeal challenging the classification of airline business services related to online information and database access or retrieval services from foreign-based providers. The case contested a previous tribunal decision holding that Computer Reservation System (CRS) companies' activities fall under the category of online information and database access or retrieval services. The SC upheld the earlier tribunal ruling, confirming that such services provided by CRS companies to airlines are properly classified as online information and database access or retrieval services for service tax purposes. The appeal was dismissed, maintaining the established classification framework for these airline industry services. Case-Laws Service Tax Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353474