https://www.taxtmi.com/caselaws?id=773699 Services provided by Computer Reservation System companies were examined against the definition of online information and database access or retrieval service under the Finance Act, 1994. The analysis found that the taxable entry applies only where the provider actually supplies electronic data or information to the recipient. On the facts described, the CRS arrangement primarily facilitated ticket bookings, expanded reach, and enabled access to the airline's own booking data for travel agents, with consideration linked to successful bookings. Because the data involved was generated from the airline's systems and not independently supplied by the CRS companies, the service was treated as infrastructure and booking facilitation rather than taxable OIDAR, and service tax on that basis was not sustainable. en-us Mon, 23 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 14:45:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773699 Services provided by Computer Reservation System companies were examined against the definition of online information and database access or retrieval service under the Finance Act, 1994. The analysis found that the taxable entry applies only where the provider actually supplies electronic data or information to the recipient. On the facts described, the CRS arrangement primarily facilitated ticket bookings, expanded reach, and enabled access to the airline's own booking data for travel agents, with consideration linked to successful bookings. Because the data involved was generated from the airline's systems and not independently supplied by the CRS companies, the service was treated as infrastructure and booking facilitation rather than taxable OIDAR, and service tax on that basis was not sustainable. Case-Laws Service Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773699