Home Highlights July 2013 Year 2013 This

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1. Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these...

2. Business Support service - appellant provides the basic infrastructure facilities and administrative support to the visiting doctors and specialist doctors - There is no...

3. Business Support service - Service of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre - prima facie the activity is...

4. Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges,...

5. Business Support Services - providing infrastructural and administrative support facilities to the visiting doctors & consultants - there is no legal justification to...

6. Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered...

7. Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – prima facie demand is not maintainable - AT

8. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

9. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

10. Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas...

11. Quantification of demand - Business Support Service - whether the services provided by the Theatre Owner to the Distributors/sub distributors by way of providing cinema...

12. Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The...

13. Classification of services - Business Support Services or not - service of providing transponders on hire basis by IGSML to UEPL - transfer of right to use even without...

14. Franchise service or Business Support services - demand of service tax on Central Rights Income - Revenue Sharing - BCCI is not commercial organization and only...

15. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...