Home Highlights January 2014 Year 2014 This

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

2. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

3. Rejection of refund claim - CENVAT Credit - export of services under Business Auxiliary Services in respect of the goods located in India - since recipient of services...

4. Demand of service tax - Manufacture of corrugated boxes from craft paper on job work basis - Business Auxiliary services - demand set aside - AT

5. Business Auxiliary Services - Job work - appellants working under job work, under the provisions of Rule 4(5)(A) - Revenue contending the same to be under BAS - AT

6. Refund claim of service tax paid - the appellant is assisting or facilitating their principal to purchase goods from India and no third party is involved which is in...

7. Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at...

8. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

9. Job work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not – Service...

10. Business Auxiliary Service - job work - polishing the utensils - Since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its...

11. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

12. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

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

14. Demand of serviced tax under business auxiliary service - Promotion or marketing of service provided by the client versus broadcasting service - pre-deposit of the...

15. Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the...