Business Auxiliary Service or not - appellants have collected ...

Case Laws Service Tax

June 3, 2020

Business Auxiliary Service or not - appellants have collected amounts from their clients for payment of statutory charges to Electricity Board, Municipal Corporation, etc., on behalf of the clients - no service has been rendered by the appellant to the clients of the appellants in relation to promotion of business or marketing of the goods - demand do not sustain.

View Source

← Previous Next →

Business Auxiliary Service or not - appellants have collected ...

Case Laws Service Tax

June 3, 2020

You may also like:

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

Business Auxiliary Service - While charging their customers towards freight charges for the cargo booked, they are collecting extra charges and collect the same from...

Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business...

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...

Scope of Business Auxiliary Service - mere deposit of cheque or cash in the client's account is not covered under the 'Business Auxiliary Service'..... - AT

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

BAS - they are promoting the services of clients. Such service on the part of the client is exempted by itself will not make the appellant as not providing any taxable...

Valuation - inclusison of re-imbursment of expenses - pure agency services - Rule 5(1) of the valuation Rules - From a perusal of the activity undertaken by the...

Evasion of service tax - allegation that Appellant have collected the service tax from the customers but not paid it to Department - In the present matter revenue in...

Business auxiliary service and GTA services provided under two different firms name separately - composite service or not - Both GTA services and business auxiliary...

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

Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be...

Penalty - Non deposit of amount of service tax collected from the client - benefit of payment of penalty of 25% extend to the appellant. - AT

Demand of serviced tax under business auxiliary service - Promotion or marketing of service provided by the client versus broadcasting service - pre-deposit of the...

Quick Updates: