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1 - 5 of 5 (0.23 seconds)Section 65 in Finance Act, 1999 [Entire Act]
The Companies Act, 1956
Commissioner Of Service Tax, Mumbai Ii vs M/S Sgs India Pvt Ltd on 29 September, 2015
It is his further submission that CRS companies clearly shows that transaction relating to booking made by Indian Travel Agent which are under the control of Indian office of appellants. It is his further submission that these tickets are for the passengers embarking in Indian for international journeys and therefore the user of service provided by the CRS companies is appellant and not their foreign based head office. He would submit that Hon'ble Supreme Court in the case of All India Federation of Tax Practitioners - 2007(7) STR 625 (SC) has held that Service Tax is a VAT, which in turn is a destination based consumption tax in the sense that it is commercial activity and it is not a charge on the business but on the consumers and is leviable on only services provided within the country. He would also reliance placed on the decision of Hon'ble Bombay High Court in the case of Commissioner of Service Tax, Mumbai-II Vs. SGS India Pvt. Ltd. 2014 (34) STR 554 (Bom.) to propose that destination of the services can be determined only location of the service provider; location of the recipient of the services and place whether the service has been performed. And in this case service has been provided in India and has been received and consumed by the appellant in India. He would submit that the payment made by the head office of the appellant, the payment made by the appellant herein as if no service had been provided by CRS companies to the appellant, there was no need to make such payment.
Section 592 in The Companies Act, 1956 [Entire Act]
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