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1. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

2. Demand - Procurement of goods or services, which are inputs for the client are to be classifiable and taxable under business auxiliary service u/s 65(19) - AT

3. The Tribunal examines whether the services provided by the OLSPs to the Appellant fall under the category of "Business Auxiliary Service" as defined in the Finance Act,...

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

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

6. Demand of service tax - vague SCN - Without going into further merits of the arguments on various counts, on the sole ground that the Department has failed to issue the...

7. 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...

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

9. 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,...

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

11. Classification of services - Business Auxiliary Service or not - In the SCN it is alleged that the activity of providing bed rolls would fall under clause (vi) of the...

12. Levy of service tax - Business Auxiliary Services or not - Software Activation Charges - The appellant did not receive any commission in this matter. The appellant is...

13. 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...

14. Classification of service - Sub-broker to the main stock broker - Once the appellant is out of purview of section 65 (101), its activity was rightly covered by the...

15. BAS - Though they are called as broker under the Association rules that will not enable the appellant to claim that they are only commission agent for the purpose of...