Liability u/s 66A unsustainable as service provider and receiver are overseas entities

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 whi

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