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1. Export of Business Auxiliary Service - Denial of refund claim - even though the adjudicating authority contended that services are covered under exemption notification...

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

3. Business Auxiliary Services - while the consideration is based on the quantum of sale, the services provided is not ‘sale or purchase of goods” but is in the nature of...

4. Exemption from commission income - Benefit of Notification NO. 13/2003-S.T. - Classification of goods - Benefit of Notification NO. 13/2003-S.T. is available to mutual...

5. Exemption Notification No.13/2003-ST – Product should be considered as 'processed tobacco' for the purpose of interpreting Notification No. 13/2003 and therefore they...

6. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

7. Business Auxiliary Service - target incentives not liable to service tax - AT

8. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

9. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

10. Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating...

11. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

12. 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...

13. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

14. Business auxiliary service and GTA services provided under two different firms name separately - composite service or not - Both GTA services and business auxiliary...

15. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...