Classification of service - providing maintenance and repairs on ...

Maintenance and repair services for companies classified as 'business auxiliary service' now subject to service tax from September 10, 2004.

February 17, 2015

Case Laws Service Tax AT

Classification of service - providing maintenance and repairs on behalf of M/s. Modi Xerox to the customers - liable to service tax under 'business auxiliary service' w.e.f. 10.09.2004 - AT

View Source

← Previous Next →

Classification of service - providing maintenance and repairs on ...

Maintenance and repair services for companies classified as 'business auxiliary service' now subject to service tax from September 10, 2004.

February 17, 2015

Case Laws Service Tax AT

You may also like:

Business auxiliary service - Repair and maintenance service - service tax demand -import of service - section 66A requires interpretation - there shall be full waiver - HC

The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

Service tax liability - Classification - Bundled service - Business Auxiliary service - operating specified Spot Billing Centres and their maintenance - Appellate...

Management, maintenance and repair services or Business Auxiliary Service - Processing of fly ash for cement factory - prima facie case is in favor of assessee - AT

Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

The receipts towards repairs and maintenance services rendered by the assessee cannot be construed as "Fee for Technical Services" (FTS) u/s 9(1)(vii) of the Income Tax...

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

Cenvat credit - the service received by the Appellant from these sub-contractors (Business Auxiliary Service) is to be treated as “input service” for the output service...

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

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

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

Appellant provided 'Intermediary' services classifiable as business auxiliary services within taxable territory to foreign recipients. Service Tax returns showed...

Quick Updates: