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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

BAS - automobile dealers - the amount received by the ...

Service Tax

September 11, 2015

BAS - automobile dealers - the amount received by the respondent was for providing accommodation and space is not supported by any evidence with regard thereto. That such commission/incentive is liable to service tax under business auxiliary service - AT

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  1. Whether the table space provided by the Automobile dealers to financial institutions fall under Business Auxiliary service or not - scrutiny of further facts necessary...

  2. Where mere space is provided along with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and...

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  5. Valuation - Business auxiliary service (BAS) - inclusion of reimbursement of expenses - the entire amount received from M/s Indian Oil Corporation is liable to be taxed - AT

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  7. Business Auxiliary services (BAS) - taxability of amount shown as "other income" in the Profit & Loss Account (P&L A/c) - revenue failed to show that the amount was...

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