Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights This

Classification of services - BAS - to capture the data and ...

Service Tax

Classification of services - BAS - to capture the data and photograph of applicants for the driving licences as well as learning licences and to prepare a smart card/paper licence and to submit to the RTO for further issuance to the applicant - it is apparent that the Road Transport Authority has outsourced part of their work - the appellants have in fact assisted the statutory functions of the authorities and have not in any case supported any business activity.

View Source

 


 

You may also like:

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

  2. Classification of imported goods - badge reader - data collection device versus data processing machine - the device captures the data from the employee’s card or the...

  3. Classification of import of external/ portable hard disk drives - correctly classified under declared CTH 8471 70 20 as Hard disk drives - benefit of concessional rate...

  4. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

  5. Data and edit fees - appellant, the Indian entity, is required to collect and provide data - ‘Business Support Services' merit classification - stay granted - AT

  6. Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is...

  7. Classification of service - Cargo Handling Services - process right from mine stage to formation of limestone gitties - composite services - essential character - the...

  8. Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the...

  9. Survey and Exploration of Mineral Service – it cannot be said that the data/information received by the applicants were goods and not service. - AT

  10. Classification of services - activity of Data Processing - The activity of the appellant falls under the category of BAS as it is not allege in the show cause notice to...

 

Quick Updates:Latest Updates