Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

After giving a finding that the Appellant’s activity is not ...

Case Laws     Service Tax

July 14, 2014

After giving a finding that the Appellant’s activity is not ‘support service of business or commerce’ demand confirmed considering the activity as ‘business auxiliary service’ which was not invoked in the show cause notice - demand set aside - AT

View Source

 


 

You may also like:

  1. Activity of ‘entering into non-compete agreement with JSSL’ is nothing but a service covered by ‘support service of business and commerce’ - Demand of service tax confirmed

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

  3. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

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

  5. The case pertains to the classification of services provided by M/s Intelsat to the respondent as either 'Telecommunication Services' or 'Support Services for Business...

  6. Business support services (BSS) - In the absence of any knowledge as to what are the purposes for which the service was used, how one can reach a conclusion that the...

  7. Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The...

  8. Demand of service tax - support services of business or commerce or not - when the appellant merely trades in space on ships, it would not be providing any service and...

  9. Levy of service tax - Business Support services - The impugned order has confirmed the demand on the basis that the appellant provided ‘infrastructure support services’...

  10. Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business...

  11. Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

  12. Classification of services - Business Support Services or not - service of providing transponders on hire basis by IGSML to UEPL - transfer of right to use even without...

  13. Waiver of pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the...

  14. 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"....

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

 

Quick Updates:Latest Updates