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

2. Business Auxiliary Services - Subvention charges - taxability - Such subvention charges collected are part of the commission, which falls under the taxable category of...

3. Business Auxiliary Service - Activity of maintaining complete Toll Operation, supply of Man Power and maintenance of Toll Collection System including Plaza maintenance...

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

5. Business Auxiliary Services - collection of toll charges on behalf of CIDBI or not - there was no such commission paid at all - demand set aside - AT

6. 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...

7. 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...

8. 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...

9. 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...

10. Providing multi level marketing services - the activity is falling under the category of ‘Business Auxiliary Services’ - demand confirmed for the normal period of...

11. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

12. Nature of service – Market Research Agency Service u/s 65(69) - they were working merely as a commission Agent and their activities fall under Business Auxiliary Service - AT

13. 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...

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

15. Business Auxiliary Service - toll tax collection in terms of the agreement entered into assessee & M/s National Highways Authority of India (NHAI)- the activity cannot...