Home Highlights October 2015 Year 2015 This

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1. Classification of services - services to ICICI Bank in relation to disbursal of loans to various customers - the said activities are covered under the tax entry of...

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

3. Business Auxiliary Service - Arranging loans to customers from banks - BAS or BSS - appellant's argument that they have provided only space to the bank and therefore,...

4. Royalty receipt - receipt from uplinking services - The customers are not granted the use of or the right to use any process by the assessee during the course of...

5. Service provided to bank in relation to loan - arranging documents for the bank to evaluate creditability, eligibility and financial status of the prospective customer...

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

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

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

12. Business Auxiliary Service - sourcing agent for ICICI and are sourcing persons to ICICI Bank for purpose of home loans - services are classifiable as Business Auxiliary...

13. Business Auxiliary service - RCM (Right Concept Marketing) Business Marketing Plan is neither a new arrangement nor there is any concept of dividends - the service is taxable - AT

14. BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under...

15. Taxability of service - they help and guide their customers to get loan from banks for buying car. They also help the bank to enforce and recover amount from defaulters...