Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    GST Orders Uploaded Without Proper Service Violate...     TaxTMI    SEBI Extends Cybersecurity Framework Compliance...     TaxTMI    SEBI Revises Lock-in Rules for InvIT Preferential...     TaxTMI    Customs Duty Rates Under India-UAE CEPA to Change...     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    SEBI Amends REIT Regulations: Relaxed Lock-in Rules...     TaxTMI    SCN Issued Two Days Beyond Section 73(2) Deadline...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    Refund of Unutilised Input Credit Allowed After...     TaxTMI    Tribunal Excludes Three IT Giants as Comparables...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Business Auxiliary Service - services relating to Procurement of ...


Exemption Granted for Services Under Business Auxiliary Service: Liberal Interpretation Required for Input Procurement Classification.

August 26, 2014

Case Laws     Service Tax     AT

Business Auxiliary Service - services relating to Procurement of goods or services, which are inputs for the client - Once the appellant falls within the scope of exemption, a liberal construction has to be adopted. - AT

View Source

 

← Previous Next →

 

You may also like:

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

  2. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

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

  4. Business auxiliary service - Repair and maintenance service - service tax demand -import of service - section 66A requires interpretation - there shall be full waiver - HC

  5. Business Auxiliary Service - target incentives not liable to service tax - AT

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

  7. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  8. Stay application - Business auxiliary service - providing business auxiliary services by respondents to such NHAI is inconceivable - Stay granted. - AT

  9. Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand...

  10. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

  11. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

  12. 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...

  13. Classification of service - computerised reservation system - Business Auxiliary Service - air travel agent service - stay granted partly. - AT

  14. Collection of fly ash - the service is more appropriately classifiable under Cargo Handling Service and not under Business Auxiliary Service - stay granted - AT

  15. Merchant banker - taxability of various activities under the category of Business auxiliary services, Banking & Financial Services, Business support services - Held that...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Taxpayer Cannot Claim Input Tax Credit for RCM Payments Made Beyond Ti...
T: Income Tax Bill 2025 Updates Clubbing Provisions to Prevent Tax Evasio...
F: GST Exemption for Transport of Ginned Cotton as Agricultural Produce U...
T: Income Tax Bill 2025: Understanding "Transfer" and "Revocable Transfer...
F: GST Input Tax Credit Lost Forever When GSTR-3B Filed After September D...
F: Legality of Trading US Options from India Using Foreign-Earned Funds: ...
A: Input Tax Credit Cannot Be Denied to Purchasers Due to Suppliers' Cler...
A: New Income Tax Regime: Revised Slabs, Higher Rebates, and Relaxed TDS ...
A: Balance Sheets as Debt Acknowledgment: How Signing Date Affects Limita...
A: Annual Filing Requirements: Companies Must Submit AOC 4 and MGT 7 Unde...
A: Export Promotion in India: Comparing Advance Authorization and EPCG Sc...
A: Managing Currency and Foreign Exchange Risks in International Trade: H...
A: Economic Influence: How Tariffs, Sanctions, and Export Controls Shape ...
A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...
A: Government's "Make in India" Logo Requires Explicit DPIIT Permission B...
A: China's Reforestation Success: Key Lessons for India in Combating Dese...
A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...
A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...
H: Managing Director's Remuneration Within Companies Act Limits Not Exces...
H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...
H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...
H: Non-bailable warrants quashed in GST evasion case as accused previousl...
H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...
H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...
H: GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Li...
H: Revenue Department Must Grant Personal Hearing Before Recovery of Exce...
H: Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Cla...
H: Limitation Period for Returns After GST Best Judgment Assessment Is Di...
H: GST Taxpayer Granted Two Weeks to File Rectification Application Under...
H: Assessment Order Without Officer's Signature and DIN Ruled Invalid Und...