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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

BAS - selling space on ships - this is not a case of agreement ...

Service Tax

February 28, 2020

BAS - selling space on ships - this is not a case of agreement on a principal to principal basis but the appellant is appointed as an agent by the shipping lines for rendering the service of selling their space on their ships. This, clearly falls under the category of “Business Auxillary Service” - AT

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  1. Valuation - inclusion of reimbursement of freight - steamer agent - booking of space in the ships belonging to other companies - matter remanded back to pass well...

  2. Revision of bill of lading - Penalty - the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the...

  3. Classification of services - discount received against their own export consignment from the shipping agents - the appellant has not rendered any services of clearing...

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  5. TDS - where payments are made to shipping agents of nonresident ship-owners or charterers for carriage of passengers, etc., shipped at a port in India, since the agent...

  6. Steamer Agent Service - services were rendered to a shipping line and payment was received from shipping line. That being the case, prima facie, the demand under the...

  7. Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity...

  8. Clearing & Forwarding Agent or Distributor's Agreement - All the condition state that the appellant were appointed as Distributors and not C&F Agent.-... - AT

  9. Seeking to grant leave to add the container freight station (CFS) and the Shipping Line as party respondents in the contempt petition - the order passed by this Court...

  10. Demand of service tax - C & F are agent services - mere booking of orders for the principal by an agent on commission basis is not covered under C & F agent services - AT

 

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