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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Business Auxiliary Services - place of supply of service - the ...

Service Tax

September 24, 2018

Business Auxiliary Services - place of supply of service - the entire expenditure incurred by the appellant was for hiring of stall in a foreign country and participating in the exhibitions - there is no evidence on record to establish that any part of the services thereof were performed in India.

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  1. Business Exhibition Service - lease out stalls - Cultural Dusshera Exhibition - leasing stalls and land will not fall under the category of “business exhibition services”.

  2. Supply of Tangible Goods service - rental charges/hiring charges on the water meters installed in the places where water is supplied - Prima facie case is against the...

  3. Business Auxiliary Service - the services rendered to principal in USA, who had paid for the services in foreign exchange, has to be considered as export of service - AT

  4. Foreign travelling expenses incurred for purchase of Machinery from outside India cannot be treated as Capital Expenditure rather treated as Revenue Expenditure only for...

  5. Waiver of pre deposit - Demand of service tax - Business Auxiliary Services - the case cannot decided solely for the reason that figures are taken from the expenditure...

  6. Sharing of manpower between group companies - reimbursement of the expenditure - Levy of service tax - Such an activity does not, prima facie, come under the purview of...

  7. Business Auxiliary Services - intermediary services - Sub-section(2) of Section 13 specifically provides that the place of supply of services except the services...

  8. Valuation - Business auxiliary service (BAS) - inclusion of reimbursement of expenses - the entire amount received from M/s Indian Oil Corporation is liable to be taxed - AT

  9. Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT

  10. The Cenvat Credit availed on manufacturing activity can be utilized for discharging the deemed liability on commission paid to foreign agents under Business Auxiliary Services - AT

 

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