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 July 2012 Year 2012 This

Business Auxiliary Service - procuring blank cards, loading ...

Service Tax

July 11, 2012

Business Auxiliary Service - procuring blank cards, loading operating system on these cards, obtaining photo/thumb impression and other information, storing and printing the said information in the card, and ultimately dispatch the loaded cards to the customers on behalf of the transportation authority on B.O.T. basis. - Not taxable as BAS - AT

View Source

 


 

You may also like:

  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 - Sale of SIM cards - activity of purchase and sale of SIM Card belonging to BSNL where BSNL has discharged the Service Tax on the full value...

  3. The service tax liability for the amount as commission/consideration by appellant by operating multiple/chain marketing system is clearly taxable under Business...

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

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

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

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

  8. Providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service / Business Support...

  9. 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...

  10. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary 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. Classification of service - computerised reservation system - Business Auxiliary Service - air travel agent service - stay granted partly. - AT

  13. Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically...

  14. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

  15. Business Auxiliary Services - Subvention charges - taxability - Such subvention charges collected are part of the commission, which falls under the taxable category of...

 

Quick Updates:Latest Updates