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Case Law Details

Case Name : PVR Limited Vs Commissioner of Service Tax (CESTAT Delhi)
Related Assessment Year :
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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.

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