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 August 2013 Year 2013 This

Business Auxiliary service (BAS) - import as well as export of ...

Case Laws     Service Tax

August 31, 2013

Business Auxiliary service (BAS) - import as well as export of these items on behalf of various traders/merchants - sale of goods on high sea basis - mark-up ranging from 1% to 1.5% of the value of the goods - the activity is in the nature of trading - not liable to service tax - AT

View Source

 


 

You may also like:

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

  2. Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically...

  3. Business Auxiliary Service - whether HPCL have provided Business Auxiliary Service (BAS) to the manufacturer of hoses, LPG stoves, pressure cookers, kitchen lighters -...

  4. This public notice amends the Export Obligation Period with pre-import condition for various import items listed in Appendix-4J of the Handbook of Procedures 2023. The...

  5. Import of services - reverse charge mechanism - Business Auxiliary Service - though the amount shown in the Invoice as Commission, in the absence of third party, it...

  6. Merchant banker - taxability of various activities under the category of Business auxiliary services, Banking & Financial Services, Business support services - Held that...

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

  8. The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

  9. Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be...

  10. Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

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

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

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

  14. BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under...

  15. Classification of services - Business Auxiliary Service (BAS) or Business Support Services (BSS) - the services rendered to the vendors and the companies by the...

 

Quick Updates:Latest Updates