Home Highlights September 2013 Year 2013 This

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1. Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is...

2. Classification of taxable service - Job work - activity of re-rubberisation of old, worn out rubberized rollers - inasmuch as the Business Auxiliary Service came into...

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

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

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

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

7. SSI exemption - Use of old shareholder's brand name - if the brand name were owned and used by the same company under the old management there is no need of transfer...

8. Classification of services - re-rubberisation of rollers provided by them to various customers/clients - demand raised under the category of 'Management, Maintenance or...

9. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

10. 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...

11. TP Adjustment - It is not the case that the assessee which is carrying on forwarding chain business has paid the management services for some other unrelated business...

12. Change of classification of the service from “Management Consultancy Service” to “Business Auxiliary Service” - change of classification at the end of IHCL would be...

13. Business auxiliary service - Exchange of old cars for new cars - it becomes totally a transaction of purchase and sale of old vehicles - AT

14. Classification of services - Export of service or not - Management, Business Consultancy Services or Real Estate Agent service - appellant is engaged in providing...

15. Short payment of service tax - Event Management Service - The charges collected in the nature of rent from the customer can only be considered as expenses for providing...