Home Highlights February 2018 Year 2018 This

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1. Demand of service tax in respect of sales/target incentive, the revenue wants to tax this activity under the category of business auxiliary service found as trade...

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

3. 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...

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. Taxability of amount received and for achieving the target under Target Incentive Scheme in the hands of car dealers - demand of service tax under Business Auxiliary...

6. Merchant banker - taxability of various activities under the category of Business auxiliary services, Banking & Financial Services, Business support services - Held that...

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 Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from...

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

11. 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...

12. Service tax liability - the target incentives received by the authorized dealer cannot be subjected to service tax under the category of "BAS" - AT

13. Rejection of refund claim - Demand under Business Auxiliary Service - Job work where principal is liable to pay excise duty - not liable to pay service tax - AT

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

15. 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...