Case Law Details
Singapore Airlines Vs Commissioner of Service Tax (CESTAT Mumbai)
CESTAT Mumbai held that the provisions of service to the overseas entity by an entity situated abroad does not merit liability under section 66A of Finance Act, 1994. Accordingly, set aside tax recovery from M/s Singapore Airlines as ‘deemed provider’ of ‘online information data base access or retrieval service’.
Facts-
This appeal of M/s Singapore Airlines lies against order-in-original in which tax liability of ₹5,78,00,015/ has been ordered for recovery from them as ‘deemed provider’ of ‘online information data base access or retrieval service’ taxable under section 65(105)(zh) of Finance Act, 1994.
The allegation against the appellant is that they availed the services of ‘computer reservation system’ provider based outside India for their passenger handling and operational requirements for consideration on which tax liability has not been discharged by them as required under section 66A of Finance, Act, 1994.
Please become a Premium member. If you are already a Premium member, login here to access the full content.