Travel Agent has an independent contract with the CRS Company to access data while the impugned order holds that the benefit of services goes ... base services. It is his further submission that the Travel Agent accesses the data through CRS Company and book the ticket which
classifying the appellants services under the category of online information and data base access or retrieval services. The dispute in the earlier matter travelled ... said services were held as not taxable in online information and data base access or retrieval services but under Commercial Training and Coaching services which
Service Tax liability under the category of online information and data base access or retrieval service for the payments made in respect of the tickets ... that the services are covered under the category of on-line data base access or retrieval service which is brought into Service
manpower recruitment or supply of agency service xiii) online information and data base access and/or retrieval services xiv) outdoor caterers services
Bang)
11 Online Information and Data Base Access Services Charges paid for accessing purchase orders, schedules and other related
information from customers The said input
disk contains the media and the mechanism for identifying the location of data that is to be sent for processing by the computer. The drive ... operating system on the latter storage facility. Even to access the data on the portable hard disc, the operating system on the fixed hard disc
which, according to tax authorities, was availment of online information and data base access and/or retrieval service with liability
assessee renders service falling under the category of online information and data base access or retrieval service. The assessee obtained registration for payment of service
Automatic Data Processing (ADP) machine or camera or GPS receiver.
i. use transmission of signals (representing speech, messages, data or pictures) by means of electromagnetic ... that cellular/mobile phones can also be employed as data modems to form a wireless access point connecting a personal computer to the Internet
have been arrived at without any specific supporting data. There is no evidence to indicate that any of them are countervailable.
7. The ld. Counsel ... open to the appellant who has apparently no access to any material data nor submitted any contrary evidence, to challenge the veracity of the Finding
