No Service tax under OIDAR merely because user receives a code for getting print of ticket from cinema hall

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 like convenience/facility of online booking and not for access/retrieval of any data or information.  It would not mean that such fee is charged for providing information/data.

Service tax under the category of OIDAR cannot be levied upon a user merely because he receives a code for getting a printout of the ticket from the cinema hall.

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