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 September 2017 Year 2017 This

BAS - Just because charges are paid to a agency for supervision, ...

Service Tax

September 18, 2017

BAS - Just because charges are paid to a agency for supervision, demand under Business Auxiliary Service cannot be made. It is incumbent upon Revenue to show that said services are classifiable under Business Auxiliary Service

View Source

 


 

You may also like:

  1. Reverse Charge Mechanism - Business Auxiliary Services - Share of profit in the joint ownership of business - revenue failed to prove that assessee was engaged in providing BAS.

  2. Business Auxiliary Service - whether HPCL have provided Business Auxiliary Service (BAS) to the manufacturer of hoses, LPG stoves, pressure cookers, kitchen lighters -...

  3. 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...

  4. Demand under Business Auxiliary Services (BAS) 65(19) without specifying which specific sub-clause covers the activities, demand is not sustainable

  5. Import of services - reverse charge mechanism - Business Auxiliary Service - though the amount shown in the Invoice as Commission, in the absence of third party, it...

  6. Business Auxiliary Service - Duty demand on collecting Passenger Service Fees (PSF) from the passengers who embark on a flight of the airlines - covered under BSS and...

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

  8. Business Auxiliary Services (BAS) - activity of providing Multi Level Marketing to its principal - the demand for extended period of limitation cannot be sustained - AT

  9. Business Auxiliary Services - Job work - appellants working under job work, under the provisions of Rule 4(5)(A) - Revenue contending the same to be under BAS - AT

  10. Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the...

 

Quick Updates:Latest Updates