AAAR: Marketing and promotion of CRS system for ‘foreign parent’ a composite supply of ‘intermediary’ service, upholds AAR

Maharashtra AAAR upholds decision of AAR stating that appellant’s bundle of services in relation to marketing and promotion of Computer Reservation System (CRS) Software within the territory in India are in the nature of ‘composite supply’, with ‘intermediary services’ being the principal supply; States that the activities of the applicant are carried out in conjunction with each other and can be naturally bundled in the ordinary course of business as all the activi...