Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Business Auxiliary Services - the appellants are not engaged in ...

Case Laws     Service Tax

May 19, 2017

Business Auxiliary Services - the appellants are not engaged in procuring any input service for the telecom operators. In fact, they are developing the contents and supplying the same to the telecom operators on a revenue sharing model - Demand of service tax under BAS set aside - AT

View Source

 


 

You may also like:

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

  2. Waiver of pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the...

  3. CENVAT Credit - whether the service of procuring sales orders of cement through commission agents i.e. business auxiliary services being received by them is covered by...

  4. Export of Business auxiliary service - The appellant promoted the business of such foreign companies in India and as a consideration for this service, the appellant...

  5. Bill printing service to telecom companies - whether business auxiliary service or not? - the appellant/assessee is nowhere connected with promotion of service or...

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

  7. Refund of Service Tax paid on input services - appellant performs the role of intermediary for the overseas service receiver - place of provision of services - export of...

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

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

  10. 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...

  11. 100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz.,...

  12. Classification of services - Export of service or not - Management, Business Consultancy Services or Real Estate Agent service - appellant is engaged in providing...

  13. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

  14. 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...

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

 

Quick Updates:Latest Updates