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Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

BAS - services provided to bank as direct sales agents (DSA) by ...

Service Tax

August 13, 2015

BAS - services provided to bank as direct sales agents (DSA) by authorized car dealers - Quantum of commission - Once the department produces a letter from the bank the onus shifts to the appellant to dis-prove the same - demand confirmed invoking extended period of limitation - AT

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  1. Business Auxiliary service - services provided to bank as direct sales agents (DSA) by authorized car dealers - Even if some part of the commission was given by the...

  2. Service tax liability - the target incentives received by the authorized dealer cannot be subjected to service tax under the category of "BAS" - AT

  3. Sale of hypothecated vehicles - disposal of repossessed cars by the bank - sale of the repossessed cars by the Appellant Bank is incidental or ancillary or in...

  4. Supply of services by DSA to banks/NBFCs shall be taxable on reverse charge basis - Amendments to the notification No. 10/2017- Integrated Tax (Rate)

  5. CENVAT Credit - Commission agent's services - mere selling agent of goods cannot be equated with the agent providing sales promotion activities - credit denied - AT

  6. Master Direction – External Commercial Borrowings, Trade Credit, Borrowing and Lending in Foreign Currency by Authorised Dealers and Persons other than Authorised...

  7. Valuation - discount given on the Demo cars disallowed - value of the demo cars to be determined as per the price of normal cars cleared to the dealers - AT

  8. Classification of service - dealer commission - the assessee is neither acting on behalf of dealer nor providing any service to dealer. Therefore, the assessee...

  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. When the appellants sold the cars and recovered the amount including the dealers’ margin the intention was to sale the car not to provide free after sales service, Free...

 

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