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1. 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...

2. Availability of Speed Post dispatch particulars in MEIS module

3. 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...

4. Activity of collection of toll / fee - collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI - AT

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

6. Business Auxiliary Services - brand promotion of ‘INTEL' and ‘MICROSOFT' - The activity of ‘promotion or marketing of logo or brand’ does not cover under the category of...

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

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

9. Business Auxiliary service (BAS) - activity of toll collection in terms of agreement between the respondents and NHAI is not subject to service tax - AT

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

11. 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...

12. Service of notice - whether speed post is proper service or not - There is nothing on record to show that order sent by speed post was received by the assessee himself.

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

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

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