Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Refund of service tax paid on BAS services - Notification No. ...


Refund Granted for Business Auxiliary Services Despite Procedural Lapse Under Notification No. 18/2009-ST, Dated July 7, 2009.

July 19, 2016

Case Laws     Service Tax     AT

Refund of service tax paid on BAS services - Notification No. 18/2009-ST, dated 07-07-2009 - the non-fulfilment of the conditions is only a procedural lapse and can be condoned. - Refund allowed - AT

View Source

 


 

You may also like:

  1. Waiver of pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the...

  2. Stay application - Business auxiliary service - providing business auxiliary services by respondents to such NHAI is inconceivable - Stay granted. - AT

  3. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

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

  5. Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand...

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

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

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

  9. Rejection of refund claim - CENVAT Credit - export of services under Business Auxiliary Services in respect of the goods located in India - since recipient of services...

  10. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

  11. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

  12. 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...

  13. Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

  14. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

  15. Retrospective Exemption and Refund: Section 135 of Finance Act, 2025 provides retrospective exemption from service tax for reinsurance services provided by insurance...

 

Quick Updates:Latest Updates