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1. Availability of Speed Post dispatch particulars in MEIS module

2. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

3. 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...

4. Activity of collection of toll / fee - collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI - AT

5. Service of notice - whether speed post is proper service or not - There is nothing on record to show that order sent by speed post was received by the assessee himself.

6. Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically...

7. Business Auxiliary Services - brand promotion of ‘INTEL' and ‘MICROSOFT' - The activity of ‘promotion or marketing of logo or brand’ does not cover under the category of...

8. Merchant banker - taxability of various activities under the category of Business auxiliary services, Banking & Financial Services, Business support services - Held that...

9. Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be...

10. Business Auxiliary service (BAS) - activity of toll collection in terms of agreement between the respondents and NHAI is not subject to service tax - AT

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

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

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

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

15. Export of Service or not - Business Auxiliary Service - no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export...