Home Highlights February 2014 Year 2014 This

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1. Service tax credit taken on commission agent services - If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to...

2. CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the...

3. 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...

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

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

6. Real Estate Agent Service - the activities undertaken by appellant therein and held that the activities of purchase and sale of the land and the amount received by them,...

7. Clearing and forwarding agent service or not - providing certain services as Agent to maintain constant liaison with the Railways for the actual placing of coal rakes -...

8. Levy of service tax - Business Auxiliary Services or not - Software Activation Charges - The appellant did not receive any commission in this matter. The appellant is...

9. Determination of income - Commission income or trading activity - addition to the returned income by taking 8% net profit on turnover - in case the assessee would have...

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

11. Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

12. The overseas sales commission received from Associated Enterprises (AEs) does not constitute "Fees for Technical Services" (FTS) u/s 9(1)(vii) of the Income Tax Act, as...

13. Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

14. Commission Agent or not - in the case of sales made directly by JCBI in the territory assigned to the Respondents for which respondent is receiving commission under...

15. Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air...