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1. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

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

3. The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

4. 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"....

5. Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be...

6. Export of Service or not - Business Auxiliary Service - no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export...

7. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

8. Insurance companies are eligible for cenvat credit of service tax paid on Insurance Auxiliary Service under reverse charge method - AT

9. Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

10. Taxability of secondary services - the appellants are secondary service providers for the shipping lines, brokerage commission of 2% paid for booking of export cargo...

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

13. The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

14. Levy of Service tax - Business auxiliary service - commission retained/earned towards the service rendered by them to the co-GSA/IATA - The Tribunal finds that the...

15. CESTAT Mumbai addressed CENVAT Credit issues on Rent-a-Cab services and insurance services u/s Rule 2(l) of Cenvat Credit Rules, 2004. Rent-a-Cab services were denied...