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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Business Support Servcie - Infrastructural support service - ...

Service Tax

October 12, 2013

Business Support Servcie - Infrastructural support service - Removal of fly ash - removal of Fly ash as per rate of the order of Government of Tamil Nadu would not constitute ‘infrastructural support service’ - AT

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  2. Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The...

  3. Classification of services - Infrastructural Support Service or not - business support service (BSS) - up linking services - hiring of transponder capacity by the...

  4. Classification of services - cleaning services or GTA Services - The evacuation of ‘fly ash’ is required to continue the industrial activity. Unless the accumulated fly...

  5. Cenvat Credit - Input services - Removal of coal fly ash is one of the necessity for running of the captive power plant. Without such removal of the coal fly ash from...

  6. Collection of fly ash - the service is more appropriately classifiable under Cargo Handling Service and not under Business Auxiliary Service - stay granted - AT

  7. Levy of Service Tax - Cleaning Activity - removal of fly ash from the pond - The Respondent is not clearing the fly ash with the objective of cleaning the pond or free...

  8. Business Support Services - the gas storage facility in industrial unit are not fitting into overall scope of infrastructural support services

  9. Providing infrastructure facility to BCCI - business support services & infrastructural support services - Prima facie not taxable - stay granted. - AT

  10. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

  11. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

  12. Management, maintenance and repair services or Business Auxiliary Service - Processing of fly ash for cement factory - prima facie case is in favor of assessee - AT

  13. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

  14. Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

  15. Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered...

 

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