Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Business Auxiliary Services - the discount passed on by the ...

February 27, 2018

Case Laws     Service Tax     AT

Business Auxiliary Services - the discount passed on by the manufacturer to the appellant cannot be construed as a commission and the same is not the subject matter of levy of service tax. - AT

View Source

 


 

You may also like:

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

  2. Business Auxiliary Service - they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. - where the service...

  3. Business Auxiliary Service (BAS) - Trade Discount - in the entire transaction only two persons are involved, one the appellant as exporter of the goods and second the...

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

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

  6. 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...

  7. Business auxiliary service - trade discount, incentives and commission offered by the car manufacturer - principal to principal basis - As the present case of...

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

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

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

  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. Nature of Activity - Payment of 'Address Commission' against 'Chartering of Ships' - Business Auxiliary Service (BAS) or not - When there is no evidence to substantiate...

  13. Business Auxiliary Service - Agency Commission - Merely because the name of the guarantee has been changed from ‘Bank’ to ‘Corporate’ it cannot be said that it won’t...

  14. Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

  15. Business Auxiliary Service or not - Advertising Services - taxability of amount of Discount received - assessee passed on a portion of the discount received to...

 

Quick Updates:Latest Updates