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1. BAS - activity of providing Multi Level Marketing to its principal - such activity should fall under the Business Auxiliary Service - there was ambiguity in...

2. Business Auxiliary Services (BAS) - activity of providing Multi Level Marketing to its principal - the demand for extended period of limitation cannot be sustained - AT

3. Multi-level marketing company - Service of providing various marketing materials for the purpose of marketing of their (the appellant's) products - prima facie case is...

4. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

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

6. Nature of activity - multi-level marketing of the goods - the appellant has adopted a marketing strategy for sale of its product - The activity undertaken by the...

7. CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...

8. 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...

9. Levy of Service Tax - when such services are provided for marketing of the product in the overseas market to meet the regulatory requirement, the same cannot fall under...

10. The deposit insurance activity undertaken by the appellant, Deposit Insurance and Credit Guarantee Corporation, falls within the taxable service category of general...

11. 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

12. The Supreme Court held that service tax cannot be levied on the promotion or marketing of lotteries as "business auxiliary services" u/s 65(19)(ii) of the Finance Act,...

13. Business Auxiliary Services - multi level marketing services - the service tax is not leviable on the commission earned by the distributor on the basis of the volume of...

14. Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

15. The weighment activity carried out by the respondent appellant within the Navlakhi Port is not classifiable under the taxable category of Business Support Service as...