https://www.taxtmi.com/caselaws?id=356932 The Tribunal ruled in favor of the appellant, an international airline, in a tax dispute regarding services received from foreign-based CRS companies. The Tribunal found that the appellant's Indian office was not liable for service tax under the "Online Information and Database Access or Retrieval Service" for the period in question. Precedents from cases like British Airways and Korean Air were cited to support the decision, emphasizing the importance of identifying the recipient of services. Despite new statutory provisions introduced post 01/07/2012, the Tribunal concluded that there was no justification for a different outcome, ultimately allowing the appeal and setting aside the tax liability. en-us Thu, 08 Feb 2018 00:00:00 +0530 Tue, 19 Feb 2019 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356932 The Tribunal ruled in favor of the appellant, an international airline, in a tax dispute regarding services received from foreign-based CRS companies. The Tribunal found that the appellant's Indian office was not liable for service tax under the "Online Information and Database Access or Retrieval Service" for the period in question. Precedents from cases like British Airways and Korean Air were cited to support the decision, emphasizing the importance of identifying the recipient of services. Despite new statutory provisions introduced post 01/07/2012, the Tribunal concluded that there was no justification for a different outcome, ultimately allowing the appeal and setting aside the tax liability. Case-Laws Service Tax Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356932