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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Business auxiliary service - They are by using these GDS/CRS for ...

Service Tax

March 22, 2017

Business auxiliary service - They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them - service provided by the assessee has rightly been covered under BAS - demand confirmed - AT

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

  2. Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity...

  3. Computer Reservation System (CRS / GDS) - services relating to the reservation of ticket availability position through on line computer system - demand of service tax...

  4. Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air...

  5. BAS - the appellant (Air Travel Agent) used central Computer Reservation Systems (CRS) software - Department had not made any effort to establish that there was Service...

  6. Levy of service tax - Business Auxiliary Services - booking of segments and thus assisting in marketing and promotion of the CRS of various companies - once the issue of...

  7. Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related...

  8. Levy of service tax - Business Auxiliary services - incentives received from M/s. Volkswagen and M/s. Castrol India - reverse charge mechanism - The tribunal found that...

  9. Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from...

  10. Import of services or not - booking facility of online air tickets through CRS companies - online information and data base access or retrieval service - demand set aside - AT

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

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

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

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

  15. 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...

 

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