Home Highlights January 2014 Year 2014 This

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

2. Management, maintenance and repair services or Business Auxiliary Service - Processing of fly ash for cement factory - prima facie case is in favor of assessee - AT

3. Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not...

4. Providing smart card based driving licence and paper based learning licence on behalf of Government of Maharashtra - Business Auxiliary Service / Business Support...

5. Business Auxiliary Service - services rendered to sugar factory in relation to harvesting and transportation services of sugarcane - prima facie case is against the assessee - AT

6. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

7. Nature of activity - Manufacture or Business Auxiliary Services? - the final product i.e. toned milk being separate and distinct from the raw milk has to be held as a...

8. Business auxiliary service - chilling facilities - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to...

9. Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT

10. Sharing of manpower between group companies - reimbursement of the expenditure - Levy of service tax - Such an activity does not, prima facie, come under the purview of...

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

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

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

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

15. Job Work - chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service- AT