Home Highlights September 2015 Year 2015 This

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

2. Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and...

3. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

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

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

6. 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...

7. Levy of service tax - Sale of Bought-Out Spares - contracts with a lifetime spares supply mandate - rendering service under the category of "Business Auxiliary Service"...

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

9. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

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

11. 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...

12. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

13. Levy of service tax - Business Auxiliary services - incentives received from M/s. Volkswagen and M/s. Castrol India - reverse charge mechanism - The tribunal found that...

14. 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...

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