This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Service tax under OIDAR merely because user receives a code for getting print of ticket from cinema hall
Case Law Details
- Case Name
- PVR Limited Vs Commissioner of Service Tax (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
PVR Limited Vs Commissioner of Service Tax (CESTAT Delhi)
No Service tax under OIDAR merely because user receives a code for getting print of ticket from cinema hall
The issue relates to taxability of ‘convenience fee’ charged by PVR Limited on its customers for online booking of movie tickets under the category of ‘online information and database access retrieval system’ defined under section 65 (75) of the Finance Act and taxable under section 65 (105)(zh) of the Finance Act.
Dominant intention for charging fees is to grant facility of online booking...
Author Info
