Home Highlights August 2011 Year 2011 This

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

2. Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the...

3. 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...

4. Cenvat credit - entitlement - Whether the Commission Agent Services would be classifiable as Business Auxiliary Service as per Department or Sales Promotion service as...

5. CENVAT Credit - whether the service of procuring sales orders of cement through commission agents i.e. business auxiliary services being received by them is covered by...

6. Cenvat credit - Business Auxiliary Service - Services of commission agents – if the Cenvat Credit Rules permit Cenvat credit in respect of certain services, the same has...

7. Nature of service – Market Research Agency Service u/s 65(69) - they were working merely as a commission Agent and their activities fall under Business Auxiliary Service - AT

8. Business Auxiliary Service - sourcing agent for ICICI and are sourcing persons to ICICI Bank for purpose of home loans - services are classifiable as Business Auxiliary...

9. Business Auxiliary Service (BAS) - Trade Discount - in the entire transaction only two persons are involved, one the appellant as exporter of the goods and second the...

10. 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...

11. The services rendered by an insurance agent, duly licensed u/s 42 of the Insurance Act for general insurance businesses, are taxable as "insurance auxiliary services"....

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

13. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

14. Business Auxiliary Service - they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. - where the service...

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