Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     TaxTMI    SEBI Introduces New Governance Rules for High Value...     TaxTMI    Government exempts Bengal gram from AIDC and SWS...     TaxTMI    CGST Rules Amended: Rule 164 Changes Affect Tax...     TaxTMI    SEBI Eases ESG Compliance: New Green Credit...     TaxTMI    Portfolio Managers Given Extended Timeline of 15...     TaxTMI    CBIC Clarifies Section 128A Waiver Eligibility for...     TaxTMI    Transfer of Development Rights Constitutes...     TaxTMI    GST Fraud Mastermind Denied Bail Under Sections...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Classification of services - BAS or Air Travel Agent Service - ...


Appellant's Air Transport Services Classified as Business Auxiliary Services: Impact on Export Status and Service Tax Obligations.

February 2, 2018

Case Laws     Service Tax     AT

Classification of services - BAS or Air Travel Agent Service - Export of service - the commercial services provided by the appellant, inter alia, soliciting, promoting and selling passenger air transportation and cargo and mail transportation for Saudia is very much a Business Auxiliary Service - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

  2. 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...

  3. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

  4. Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The...

  5. Business Auxiliary Service, Business Support Service, Cargo Handling Service and Transport of Goods by Road Service – Freight charges towards ocean freight and air...

  6. CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business...

  7. 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...

  8. Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

  9. Appellant provided 'Intermediary' services classifiable as business auxiliary services within taxable territory to foreign recipients. Service Tax returns showed...

  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. 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...

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

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

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

  15. CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Taxpayer's GST Payment Through DRC-03 Without Filing DRC-03A Form Rais...
F: Can a Company Cross-Utilize CENVAT Credit Between Two Service Sites Wi...
F: Navigating GST Compliance When Purchasing Soil for Resale from Mining ...
H: SEBI Extends Cybersecurity Framework Compliance Deadline to June 30, 2...
H: SEBI Revises Lock-in Rules for InvIT Preferential Issues and Introduce...
C: SEBI Extends Implementation Timeline for Algorithmic Trading Standards...
F: Taxpayers Can Claim Pre-Deposit Refunds After Favorable GST Appeal Ord...
F: GST Audit Notices Under Section 65: No Time Limits for Department Audi...
A: Evolution of India's Taxation System: From Ancient Principles to Moder...
A: Filing Annual Returns for Private Limited Companies: A Five-Step Proce...
A: Trump's "America First" Policy: How Protectionist Measures Reshaped Gl...
A: ESG Criteria: Measuring Corporate Sustainability Through Environmental...
A: Trump's "America First" Trade Policy: Tariffs, Trade Wars, and Global ...
A: Corporations Must Adopt Multi-Faceted Strategies to Reduce Carbon Emis...
A: Implementing Ten Essential "Green Goods Deeds" to Combat Climate Chang...
A: # Breaking Barriers: How Women in Business Navigate Gender Bias, Capit...
A: Women in STEM: Breaking Barriers and Driving Innovation Through Divers...
A: Our Environmental Choices Today: Creating a Polluted Legacy or Buildin...
H: Bail Granted Under Section 439 CrPC to Young Accused in GST Act Case w...
H: Service Tax Recovery Limited to Three Years as Fraud Not Proven Under ...
H: SCN Issued Two Days Beyond Section 73(2) Deadline Deemed Invalid as Ti...
H: Applicant Granted Bail in GST Case on Parity Grounds with Co-accused U...
H: Tribunal Upholds Business Segmentation for Transfer Pricing, Directs T...
H: Unexplained Income Under Section 69: Losses Can Be Set Off Prior to AY...
H: Reopening Assessment Under Section 147 Invalid When Information Alread...
H: Addition Under Section 69B Deleted: Printout Evidence Insufficient Wit...
H: Chain Wheel and Free Wheel Components: Petition on Import Classificati...
H: Financial Hardship Not Valid Ground for Waiver of Mandatory Pre-Deposi...
H: Exporters Penalized Under FERA for Failing to Ensure Wheat Flour Reach...
H: Revenue Cannot Challenge EOU Refunds Through SCNs Without First Revisi...