Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Penalty order - Part-B of the e-way bill was not...     TaxTMI    Levy of GST on import / purchase of goods from SEZ...     TaxTMI    Validity of reopening/reassessment - The tribunal...     TaxTMI    Service of SCN - plea of not having accessed the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Levy of service tax - Sale of Bought-Out Spares -...     TaxTMI    Penalty u/s 271 (1) (c) - Income disclosed only...     TaxTMI    Freezing the Demat Accounts of the petitioners -...     TaxTMI    Cancellation of warehouse licenses - Penalty u/s...     TaxTMI    Addition u/s 50C r.w.s. 56(2)(vii) (b) - the buyer...     TaxTMI    Implementation of the Resolution Plan and change in...     TaxTMI    Liability to pay Service Tax when the main...     TaxTMI    Levy of GST on Extra Neutral Alcohol (ENA) supplied...     TaxTMI    Valuation of export goods - Iron Ore Fines -...     TaxTMI    Jurisdiction - power of Joint Commissioner...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Classification of service - Business Support services or not - ...

Service Tax

April 17, 2024

Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging transportation did not qualify as business support service. They emphasized that GTPL solely organized transportation without providing loading/unloading or other logistics services. The tribunal found no evidence of a contract for the provision of business support service between GTPL and their buyers. Therefore, they dismissed the revenue's claim regarding the nature of the service provided by GTPL.

View Source

 

← Previous Next →

 

You may also like:

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

  2. Levy of service tax - business support service - making facility to the customers to book online tickets of movies and other shows - The Appellate Tribunal found that...

  3. Service tax liability - Classification - Bundled service - Business Auxiliary service - operating specified Spot Billing Centres and their maintenance - Appellate...

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

  5. 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...

  6. Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related...

  7. Classification of services - Infrastructural Support Service or not - business support service (BSS) - up linking services - hiring of transponder capacity by the...

  8. Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific...

  9. Classification of services - Whether providing space on roof for transportation of parcels/goods can be considered as "Business Support Service" by the Department? - The...

  10. Classification and nature of supply - post sales services - The Post-Sales Technical Support Services provided by the applicant is classified as Information Technology...

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

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

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

  14. Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

  15. Classification of services - if the services have been provided along with material and the value of material supplied cannot be vivisected, in that circumstance, the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: The SBI amended the provisions of the Securities Contracts (Regulation...
A: Understanding Concessional Rates of GST for Merchant Exporters
A: Should Section 17(5) of the CGST Act Continue Anymore?
A: ADVOCATES ARE NOT LIABLE UNDER CONSUMER PROTECTION ACT
A: Non-receipt of report of DVO, matter deserves to be restored instead o...
F: Repair and Maintenance Input in case of Immovable property given on rent
H: The High Court upheld the levy of tax and penalty on the petitioner fo...
H: The Rajasthan High Court held that the petition challenging an assessm...
H: The High Court considered a petition seeking condonation of a 34-day d...
H: The Delhi High Court found a violation of natural justice principles i...
H: The Madras High Court addressed a case involving best judgment assessm...
H: The Punjab and Haryana High Court dismissed the petition challenging t...
H: The Punjab and Haryana High Court held that undisclosed income found d...
H: The ITAT Delhi held that the notice issued by a non-jurisdictional Ass...
H: The ITAT Delhi held that Bandwidth charges received by a non-resident ...
H: The ITAT Ahmedabad considered rectification u/s 154 for correct assess...
H: The ITAT Delhi considered the issue of adjusting seized fixed deposits...
H: The legal judgment addressed various issues. Firstly, regarding additi...
H: The key points of the legal judgment by ITAT Delhi are as follows: The...
H: The ITAT Delhi ruled on TDS u/s 195 and disallowance u/s 40(a)(i) for ...
F: GST ON POST SUPPLY DISCOUNT
N: Amendment in Para 2.31 of the Foreign Trade Policy, 2023 and ITC HS 20...
C: E-Waste (Management) Rules, 2022 — Regarding release of imported consi...
N: Securities and Exchange Board of India (Issue of Capital and Disclosur...
F: Para medico service provided to Gcvernment Hospital under health care ...
A: GST RULES ON APPEALS BEFORE APPELLATE AUTHORITY
A: PARTIES TO REAL ESTATE INVESTMENT TRUSTS – MANAGER
A: Seamless Flow of Input Tax Credit under Goods and Services Tax Act, 2017
A: Constitution of GSTAT: A Chronological Analysis with Time Limit to fil...
A: CONDITIONS OF IBC RESOLUTION PLAN NOT TO BE INTERFERED WITH