Home Highlights August 2014 Year 2014 This

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1. Computerized Reservation System (CRS) - at prima facie stage, Tribunal should not have rendered any conclusion and particularly that the service rendered by the Assessee...

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

3. Classification of service - Computerized Reservation System (CRS) service - the issue regarding levy of service tax on CRS was not free from doubt and accordingly,...

4. Service tax liability - Classification - Bundled service - Business Auxiliary service - operating specified Spot Billing Centres and their maintenance - Appellate...

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

6. Change of classification of the service from “Management Consultancy Service” to “Business Auxiliary Service” - change of classification at the end of IHCL would be...

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

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

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

10. Computer Reservation System (CRS / GDS) - services relating to the reservation of ticket availability position through on line computer system - demand of service tax...

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. Business Auxiliary Services - business of toll collection - if NHAI engages somebody else to collect toll charges on its behalf and pays them remuneration, the service...

14. Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically...

15. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...