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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Business Auxiliary Service - Activity of maintaining complete ...

Service Tax

February 20, 2016

Business Auxiliary Service - Activity of maintaining complete Toll Operation, supply of Man Power and maintenance of Toll Collection System including Plaza maintenance etc. - NHAI is not running any business - Activity is not taxable - AT

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

  2. Waiver of pre-deposit - Management, maintenance or repair service or supply of man power service - the works are in relation to maintenance work - prima facie case is...

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

  4. Business Auxiliary Services - service as a financial broker by providing arrangement - The commission is received by them in the financial transaction where they acted...

  5. Business Auxiliary Services - collection of toll charges on behalf of CIDBI or not - there was no such commission paid at all - demand set aside - AT

  6. 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...

  7. 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...

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

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

  10. 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...

 

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