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 May 2023 Year 2023 This

Levy of Service Tax - Business Auxiliary Service (BAS) - Sharing ...

Service Tax

May 26, 2023

Levy of Service Tax - Business Auxiliary Service (BAS) - Sharing of Revenue - unincorporated joint venture / JV agreement - there is no relationship of service provider or service receiver, between the parties to joint venture agreement and there is no consideration received by either side for the claim of rendering certain service. - Service tax liability cannot be fastened on the respondent - AT

View Source

 


 

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. Reverse Charge Mechanism - Business Auxiliary Services - Share of profit in the joint ownership of business - revenue failed to prove that assessee was engaged in providing BAS.

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

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

  5. Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the...

  6. Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire...

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

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

  9. BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under...

  10. Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the...

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

  12. Sharing of manpower between group companies - reimbursement of the expenditure - Levy of service tax - Such an activity does not, prima facie, come under the purview of...

  13. Business Auxiliary Services - implementation of Wide Area Network (WAN) - the procurement of service for ETTSA cannot be brought within the levy of service tax under BAS...

  14. Business Auxiliary service - service being rendered by the assessee for the Transport Department under the Motor Vehicle Act - Not liable to service tax as BAS - HC

  15. 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...

 

Quick Updates:Latest Updates