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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 - services rendered to sugar factory in relation to harvesting and transportation services of sugarcane - prima facie case is against the assessee - AT

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

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

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

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 services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

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 - the services rendered to principal in USA, who had paid for the services in foreign exchange, has to be considered as export of service - AT

10. Business Auxiliary Services - Facility for passport and visa related work to individuals - Service rendered by the appellant does not fall under any category of...

11. Classification of services - Business Auxiliary Service (BAS) or Business Support Services (BSS) - the services rendered to the vendors and the companies by the...

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

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

14. 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...

15. Classification of services - The appellant declared itself as a provider of "cargo handling services" to the income tax department but as a goods "transport agency...