Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Rectification application u/s 254 - Tribunal not...     TaxTMI    Validity of reopening of assessment - The High...     TaxTMI    Addition u/s 68 - unexplained share application...     TaxTMI    Availing and utilization of Input Tax Credit - The...     TaxTMI    Interest Liability on Electronic Credit Ledger...     TaxTMI    Exemption from GST - pure services or supply of...     TaxTMI    Applicable rate of tax (GST) - Classification of...     TaxTMI    Liability of tax arising on account of inadvertent...     TaxTMI    Rejection of refund claim - Status of the...     TaxTMI    Time Limitation for filing refund claim - Impact of...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Validity of assessment order - Utilization of Input...     TaxTMI    Violation of principles of natural justice - notice...     TaxTMI    Reversal of ITC - The High Court found that certain...     TaxTMI    Detention of goods alongwith penalty - Expired...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Business Auxiliary Service - Agency Commission - Merely because ...

Service Tax

August 2, 2018

Business Auxiliary Service - Agency Commission - Merely because the name of the guarantee has been changed from ‘Bank’ to ‘Corporate’ it cannot be said that it won’t fall under ‘Business Auxiliary Service’ as defined under Section 65 (105) of the Finance Act, 1994 - demand of Service Tax on the Corporate Guarantee Commission upheld.

View Source

 

← Previous Next →

 

You may also like:

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

  2. Nature of service – Market Research Agency Service u/s 65(69) - they were working merely as a commission Agent and their activities fall under Business Auxiliary Service - AT

  3. Business auxiliary service and GTA services provided under two different firms name separately - composite service or not - Both GTA services and business auxiliary...

  4. TDS u/s 194H - bank guarantee commission - whether the bank guarantee commission is not in the nature of commission paid to an agent but it is in the nature of bank...

  5. Classification - sale of savings bonds issued by RBI - assessee bank rendered custodial service by maintaining the Bond Ledger Account and services incidental thereto -...

  6. RCM - payment of guarantee fee towards receipt of Bank Guarantees - These are not the guarantees provided by a corporation for it’s subsidiaries but are pure bank...

  7. Business Auxiliary Services - Subvention charges - taxability - Such subvention charges collected are part of the commission, which falls under the taxable category of...

  8. Change of classification of the service from “Management Consultancy Service” to “Business Auxiliary Service” - change of classification at the end of IHCL would be...

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

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

  11. TDS u/s 194H - Addition u/s 40(a)(ia)- assessee has paid Bank Guarantee Commission to Scheduled Banks approved by RBI - In the present case it is one of the banking...

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

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

  14. TDS liability on Bank guarantee commission u/s 194A - Assessee in present case paid commission to bank not as an agent - there was no need to deduct TDS on the Bank...

  15. Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: ITC CLAIMED AFTER DUE DATE
C: Margin for Derivative Contracts
C: Amendments to the All Industry Rates of Duty Drawback effective from 0...
F: E-Way Bill Generation-Transporter does not have GSTIN
F: Reconciliation of Eway bills
H: Provisional attachment of bank account - Expiry of one year from the d...
H: Challenge to summary order passed against the petitioner u/s 74 - The ...
H: Rejection of rectification petition - turnover of the petitioner was e...
H: Exemption from GST - Hostel accommodation - residential dwelling for u...
H: Reopening of assessment u/s 147 - The High Court noted that the extend...
H: Set-off of losses against income from other sources u/s 70 - Applicabi...
H: Addition u/s 68 - unexplained gifts received from family members - The...
H: Rectification u/s 154 - The Assessee filed a rectification application...
H: Nature of receipt - Profits in lieu of salary or capital receipt - Rec...
C: Periodic reporting format for Investment Advisers
H: Rejection of the application for final approval u/s. 80G on technical ...
H: Taxability of income in India - Proof of residence - assessee is a non...
H: Validity of unsigned order - Final assessment order not signed by the ...
H: Validity of reopening of assessment - no approval was taken U/s 151 - ...
H: Benami transaction - possession of a significant amount of cash - Vali...
H: Revocation of ADD imposed on Purified Terephthalic Acid (PTA) - Absenc...
A: TIMELINE FOR REFUND UNDER SECTION 38(3) OF THE DELHI VALUE ADDED TAX, 2004
A: PRE-DEPOSIT & STAY OF DEMAND
F: Addition of unaccounted supplies in the Returns
A: Who is The Regulatory Body of GIFT City in India?
N: Securities and Exchange Board of India (Employees Service) (Second Ame...
N: Foreign Exchange Management (Deposit) (Fourth Amendment) Regulations, 2024.
N: Export of food commodities through National Cooperative Exports Limite...
N: Seeks to further amend List 34A and List 34B in the Appendix to the Ta...
A: GST APPEALS: WHAT ONE SHOULD KNOW