Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    The Supreme Court examined the validity of a...     TaxTMI    The Kerala High Court addressed a case involving...     TaxTMI    The Calcutta High Court addressed the issue of...     TaxTMI    The Delhi High Court examined the validity of an...     TaxTMI    The Calcutta High Court considered the rejection of...     TaxTMI    The circular mandates that the key investment team...     TaxTMI    SEBI issued a circular to intermediaries, stock...     TaxTMI    Entities generating over 100 metric tonnes of used...     TaxTMI    The RBI circular dated May 21, 2024, addresses the...     TaxTMI    The circular issued by SEBI on Industry Standards...     TaxTMI    The circular addresses the disposal of Unmanned...     TaxTMI    The circular issued by SEBI mandates the creation...     TaxTMI    The Ministry of Finance (CBDT), u/s 10(46) of the...     TaxTMI    The Telangana High Court addressed a case involving...     TaxTMI    The petitioner sought bail in a case involving...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Business Support Services - stock broker services - arrangement ...

Service Tax

July 21, 2018

Business Support Services - stock broker services - arrangement for the VPN - this is a cost sharing arrangement and not in the form of a service provider-service receiver relationship - there is no justification for levy of Service tax under the category of ‘Business Support Services”.

View Source

 

← Previous Next →

 

You may also like:

  1. Business Auxiliary services - revenue sharing agreement - business of exhibiting cinematographic films across India in theatres owned by it or taken on rent - As the...

  2. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

  3. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

  4. Whether revenue sharing arrangements attract service tax prior and post 1st July, 2012 - Article

  5. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

  6. Classification of service - Sub-broker to the main stock broker - Once the appellant is out of purview of section 65 (101), its activity was rightly covered by the...

  7. Treatment to the losses on sale of share as "capital loss" - Assessee has in its books treated the shares as investment and accordingly valued the shares at cost and...

  8. Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these...

  9. Levy of service tax - providing business support service to doctors by providing facilities and administrative support to them - the arrangement was for joint benefit of...

  10. Long Term Capital Gain - penny stock - assessee produced all evidences to explain the source of the amounts received from the brokers and there is no evidence on record...

  11. Levy of service tax - Cost sharing agreement - group company associated enterprise - since the activities under taken under the cost sharing agreement do not amount to...

  12. Consideration for the services - Valuation - Mining services - whether entitlement towards “Cost Petroleum” under the “Production Sharing Contract” can be treated as...

  13. Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

  14. Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered...

  15. Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Validity of revision u/s 263 that interest income from long term fixed...
H: Additions u/s 68 and then u/s 50 or 41(2) in reassessment case: AO's r...
F: Whether GST is payable on resale of flat by a buyer before its completion?
H: Discrepancies in LTCG disclosure: Reassessment proceedings quashed due...
H: Deduction for contribution in LIC Group Gratuity Scheme u/s 37(1) allo...
H: Provisions of u/s 56(2)(vii)(c) not applicable on bonus shares. Shareh...
A: PENALTY FOR CONCEALED INCOME
A: Paper Cups would fall under HSN 4823 40 00 and attract GST at the rate...
A: Service Tax payable under reverse charge when reimbursable expense inc...
C: Abeyance of Public Notice No. 05/2024 dated 27.05.2024
C: Abeyance of Public Notice No. 05/2024 dated 27.05.2024
N: Seeks to amend Notification No. 2/2019-Customs (CVD), dated 30th Augus...
F: Para medico service provided to Gcvernment Hospital under health care ...
F: Difference in ITC as per GSTR 2A downloaded and auto populated in GST ...
F: Input tax credit eligible on ocean frieght paid to shipping agency
F: GST on rent received from building which is constructed from loan adva...
H: Penalty u/s 271FA for non-filing of SFT was unjustified as no reportab...
H: Forfeiture of security deposit for Customs Broker due to violation of ...
H: Goods of foreign origin imported for repairs and return exempted u/s N...
H: Demand of customs duty for destroyed capital goods. No suppression of ...
H: As services were provided to Government Agency, there was no intention...
H: Demand of service on amount retained by the Hospitals for use of infra...
H: Violation of natural justice: Demand of duty. RUDs not supplied, heari...
H: Cash refund of cenvat credit: Post GST era: The Commissioner (Appeals)...
H: Refund claim u/s 11B of Central Excise Act - deposits were not volunta...
H: VAT on franchise agreements: no deemed sale for trademark transfer. Un...
A: Duties of an Auditor in a Company
A: INSOLVENCY AND BANKRUPTCY INTERNSHIP
A: Service tax leviable on services rendered by the Advocate and Senior A...
A: The onus is on the Assessee to prove the movement of goods and services