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1. Demand of service tax - activity of preparation of vegetables, fruits by processing the same & packing in consumer packs for their clients is in relation to agriculture...

2. Classification of services - activity of Data Processing - The activity of the appellant falls under the category of BAS as it is not allege in the show cause notice to...

3. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

4. Business Auxiliary Service - providing Short Message Peer to Peer (SMPP) - the SMS which is being sent to the client's subscriber is only on behalf of the client and...

5. Demand of service tax - processing of tobacco leaves - activity of processing of tobacco for and on behalf of the client relates to agriculture. - not taxable - AT

6. SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

7. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

8. BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should...

9. Taxability - Real Estate Agent Service - the service rendered in relation to agriculture is excluded from the scope of Section 65 (97a) - the service rendered by the...

10. Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

11. Business Auxiliary Service - the activity of cleaning of nullahs and removal of roadside garbage and waste soil is not an activity of business to NMC, and these services...

12. Nature of activity - manufacture or service - The activity of the appellant of strapping the wire rod mill products of their client in the factory of the client with the...

13. Business Auxiliary Service or not - appellants have collected amounts from their clients for payment of statutory charges to Electricity Board, Municipal Corporation,...

14. Fully electronic refund process through FORM GST RFD-01 and single disbursement - CBIC clarifies various issues

15. Business Auxiliary Service - whether the activity of cutting and packing of lettuce, onion and salad mix would fall under the category of business auxiliary service...