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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Business Auxiliary Services - amount collected as co-loaders ...

Service Tax

February 4, 2019

Business Auxiliary Services - amount collected as co-loaders from other courier agencies - It cannot be said that the service has been rendered on behalf of the courier agency. Consequently, activity cannot be covered under the definition of BAS.

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

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  4. Charitable institution - Business Auxiliary services - commission agency - The appellant was not a commercial concern before 30.04.2006 under the law - demand set aside - AT

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  6. Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business...

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  10. 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...

 

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