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Service Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Collection of toll - They have not been engaged in the said ...

Service Tax

October 10, 2017

Collection of toll - They have not been engaged in the said activity as business. In such case it cannot be said that the Respondents has been providing auxiliary service to any business

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

  3. 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.

  4. Business Auxiliary Services - business of toll collection - if NHAI engages somebody else to collect toll charges on its behalf and pays them remuneration, the service...

  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. Providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service / Business Support...

  7. 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...

  8. BAS - the appellant/assessee had entered into an agreement with BSNL company to provide printing services of the telephone bills in their premises - such activity cannot...

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

  10. Providing multi level marketing services - the activity is falling under the category of ‘Business Auxiliary Services’ - demand confirmed for the normal period of...

 

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