In terms of Section 65A (2)(a) the activities of the assesse ...

Assessee's activities should align with specific taxable services u/s 65(105), not the broader Section 65(19) description.

August 13, 2013

Case Laws Service Tax AT

In terms of Section 65A (2)(a) the activities of the assesse generically considered should be attributed to the more specific description of taxable services enumerated in the in sub-clauses of Sec 65(105) than the other sub-clause [Section 65 (19)], providing a more general description - AT

View Source

← Previous Next →

In terms of Section 65A (2)(a) the activities of the assesse ...

Assessee's activities should align with specific taxable services u/s 65(105), not the broader Section 65(19) description.

August 13, 2013

Case Laws Service Tax AT

You may also like:

Sale of liquors - Business Auxiliary services - Commission – Within the framework of the agreements, considered in the context of the taxable BAS, as defined in...

The Supreme Court held that service tax cannot be levied on the promotion or marketing of lotteries as "business auxiliary services" u/s 65(19)(ii) of the Finance Act,...

Classification of taxable services u/s 65A - Supply of Tangible Goods service u/s Section 65(105)(zzzzj) versus Mining of Mineral, Oil or Gas service' u/s Section...

Demand of service tax - brokerage received on IPO related service - Business Auxiliary Services - appellant’s activity is neither covered u/s 65(19)(i) as they are not...

Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

Demand under Business Auxiliary Services (BAS) 65(19) without specifying which specific sub-clause covers the activities, demand is not sustainable

The weighment activity carried out by the respondent appellant within the Navlakhi Port is not classifiable under the taxable category of Business Support Service as...

Classification of services - works contract services or not - activity of construction of Mega Sports Complex for hosting 34th National Games by Government of Jharkhand...

Club or Association service - principal of mutuality - FICCI and ECSEPC - activities fall outside the scope of the definition of ‘Club or Association’ service and the...

Services received from outside India - POPOS Rules - RCM - when such services are provided by agencies outside India these cannot be provided within India and it is for...

Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

Handling and transportation of coal for SECL and MCL - Whether coal transported from pitheads of the mines to the railway sidings would fall within the taxable service...

Classification of Service - Travel by Air services u/s 65 (105) (zzzo) or Supply of Tangible Goods u/s 65 (105) – W when an aircraft was given on charter to other...

Cenvat credit - Information Technology software services - Such services are made taxable by Clause (zzzze) of Sec. 65(105) of Finance Act, 1994 with effect from...

Referral charges which was the consideration received by appellant from the banks for promoting and marketing their services – Section 65 (105) (zzb) read with Section...

Quick Updates: