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1. Business Auxiliary Service - appellant is individual or a commercial concern? - commercial concern covers individuals also when they are into a business and to this...

2. Business Auxiliary Services - Commercial concern or not - the activity undertaken by the appellants are certainly not on a small scale to be held to be a proprietorship...

3. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

4. Service tax liability - Classification - Bundled service - Business Auxiliary service - operating specified Spot Billing Centres and their maintenance - Appellate...

5. Change of classification of the service from “Management Consultancy Service” to “Business Auxiliary Service” - change of classification at the end of IHCL would be...

6. Business Auxiliary Service - target incentives not liable to service tax - AT

7. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

8. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

9. Commercial concern - the appellant in his individual capacity has provided services and was not having any commercial concern for undertaking the business in regular...

10. Charitable institution - Business Auxiliary services - commission agency - The appellant was not a commercial concern before 30.04.2006 under the law - demand set aside - AT

11. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

12. Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary...

13. Interest free loan was advanced to the sister concerned - in the absence of any reference to any business transaction between the assessee and the sister concerns, the...

14. Business Auxiliary Services - business of toll collection - if NHAI engages somebody else to collect toll charges on its behalf and pays them remuneration, the service...

15. Classification of services - BAS or Air Travel Agent Service - Export of service - the commercial services provided by the appellant, inter alia, soliciting, promoting...