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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Support service of business or commerce - Valuation - charges ...

Service Tax

December 9, 2019

Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business entity, so called business service to the customer of cars is not in relation to business of commerce of the customer of cars. Therefore service in question is not covered under Business Support Service

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  1. Provision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges -...

  2. Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

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

  4. Classification of services - Valuation - Pure Agent - Additional payments made by the Applicant towards Motor Vehicle Registration fee, Motor Vehicle life Tax, RTO...

  5. Valuation - includibility - whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above...

  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...

  7. CENVAT Credit - insurance services - Motor Insurance Policy for motor vehicles against theft, damage and third-party liability - service tax paid on reimbursement of the...

  8. Reverse Charge Mechanism (RCM) on renting of motor vehicles

  9. CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services...

  10. Business Auxiliary service - service being rendered by the assessee for the Transport Department under the Motor Vehicle Act - Not liable to service tax as BAS - HC

 

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