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1. 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...

2. Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas...

3. 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...

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

5. 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...

6. Classification of services - services to ICICI Bank in relation to disbursal of loans to various customers - the said activities are covered under the tax entry of...

7. Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

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

9. Business Auxiliary Services - Facility for passport and visa related work to individuals - Service rendered by the appellant does not fall under any category of...

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

11. Business Auxiliary Services - While providing any technical know-how, the specifications, marketing strategies and even providing promotional services to GDPL, appellant...

12. Business Auxiliary Services - brand promotion of ‘INTEL' and ‘MICROSOFT' - The activity of ‘promotion or marketing of logo or brand’ does not cover under the category of...

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

14. Business Auxiliary Services - intermediary services - Sub-section(2) of Section 13 specifically provides that the place of supply of services except the services...

15. Business Auxiliary Service - whether HPCL have provided Business Auxiliary Service (BAS) to the manufacturer of hoses, LPG stoves, pressure cookers, kitchen lighters -...