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 December 2013 Year 2013 This

Classification of service - Re-rubberisation of old, worn out ...


Re-rubberisation of Old Rollers Classified as Business Auxiliary Service Under Clause 65(105)(zzb) for Tax Purposes.

December 14, 2013

Case Laws     Service Tax     AT

Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is classifiable under BAS - AT

View Source

 


 

You may also like:

  1. Business Auxiliary Service - Agency Commission - Merely because the name of the guarantee has been changed from ‘Bank’ to ‘Corporate’ it cannot be said that it won’t...

  2. Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a...

  3. The activities undertaken by M/s. Xerox under various contracts in question for Maintenance and Repair and XGS i.e. 'Business Support Service'/‘Business Auxiliary...

  4. Import of services - manpower recruitment supply agency service - Unless the critical requirements of clause (k) of Section 65(105) are fulfilled, the element of...

  5. Cenvat credit - Information Technology software services - Such services are made taxable by Clause (zzzze) of Sec. 65(105) of Finance Act, 1994 with effect from...

  6. Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

  7. The Appellant provided services to Canpotex. The issue was whether these services were classifiable as Business Auxiliary Services (BAS) or Business Support Services...

  8. Classification of taxable service - Job work - activity of re-rubberisation of old, worn out rubberized rollers - inasmuch as the Business Auxiliary Service came into...

  9. Classification of taxable services u/s 65A - Supply of Tangible Goods service u/s Section 65(105)(zzzzj) versus Mining of Mineral, Oil or Gas service' u/s Section...

  10. Classification of Services - BAS or BSS - if a services cannot be classified in any of the manner specified in clause (a) or clause (b) it shall be classified under the...

  11. Activity of maintaining the plant and operating the power plant on day to day basis for generating electricity - Business Auxiliary Service u/s 65 (105) (zzb) or...

  12. Sale of liquors - Business Auxiliary services - Commission – Within the framework of the agreements, considered in the context of the taxable BAS, as defined in...

  13. Referral charges which was the consideration received by appellant from the banks for promoting and marketing their services – Section 65 (105) (zzb) read with Section...

  14. 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...

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

 

Quick Updates:Latest Updates