Home Highlights September 2014 Year 2014 This

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

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

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

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

5. Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

6. Business auxiliary service and GTA services provided under two different firms name separately - composite service or not - Both GTA services and business auxiliary...

7. Classification of goods - The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer...

8. BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under...

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

10. 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...

11. Classification of services - services to ICICI Bank in relation to disbursal of loans to various customers - the said activities are covered under the tax entry of...

12. Demand of service tax - Business Auxiliary Service - evaluation of market trends and identification of prospective customers in India for the overseas entity held as...

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

14. Levy of service tax - Business Auxiliary Services or not - Software Activation Charges - The appellant did not receive any commission in this matter. The appellant is...

15. Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically...