Home Highlights November 2013 Year 2013 This

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

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

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

4. Business Auxiliary Service - Whether process of milling/ grinding of wheat into “maida“, “suji“, “atta“ and “bran“ flour would amount to manufacture - Held yes, stay granted - AT

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

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

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

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

9. 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...

10. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

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

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

13. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

14. Business Auxiliary Services - Subvention charges - taxability - Such subvention charges collected are part of the commission, which falls under the taxable category of...

15. Business Auxiliary Services - brand promotion of ‘INTEL' and ‘MICROSOFT' - The activity of ‘promotion or marketing of logo or brand’ does not cover under the category of...