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1. The activities undertaken by the Kerala State Beverages Corporation to facilitate sale of liquor cannot be held to be services rendered to the distilleries. The...

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

3. Business Auxiliary service or not? - purchase and sale of liquor - canalising agency - transaction of purchase & sale of liquor not liable to service tax - SC dismissed...

4. Cenvat credit - entitlement - Whether the Commission Agent Services would be classifiable as Business Auxiliary Service as per Department or Sales Promotion service as...

5. 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...

6. CENVAT Credit - whether the service of procuring sales orders of cement through commission agents i.e. business auxiliary services being received by them is covered by...

7. 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...

8. The services rendered by an insurance agent, duly licensed u/s 42 of the Insurance Act for general insurance businesses, are taxable as "insurance auxiliary services"....

9. Business Auxiliary Service - Sale of SIM cards - activity of purchase and sale of SIM Card belonging to BSNL where BSNL has discharged the Service Tax on the full value...

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

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

13. 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...

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. Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related...