Home Highlights June 2014 Year 2014 This

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1. Classification of services - Whether providing space on roof for transportation of parcels/goods can be considered as "Business Support Service" by the Department? - The...

2. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

3. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

4. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

5. Classification of services - a co-loader / courier agency - Whatever the evidence placed on record indicate that the appellant has rendered services to other courier...

6. Refund claim - service tax paid on the input services - Courier Services and Transportation services utilised by the appellant for export of the goods - AT

7. Levy of GST - parcels of Ashapura that are being transported by GSRTC - GSRTC is not a Courier Agency as it is not involved in door to door transportation of...

8. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

9. Business Auxiliary Service, Business Support Service, Cargo Handling Service and Transport of Goods by Road Service – Freight charges towards ocean freight and air...

10. Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

11. Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered...

12. The weighment activity carried out by the respondent appellant within the Navlakhi Port is not classifiable under the taxable category of Business Support Service as...

13. Business Support Services - Point of Taxation Rules (POTR) - Place of supply - the Appellant were buying the space for transportation of containerized goods outside the...

14. Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

15. Courier services availed by the assessee whereby the courier collects the parcel from the factory gate for further transportation would fall within the ambit of the term...