Business Auxiliary Service - receipt of franking charges - The ...

Franking Charges Misclassified Under Business Auxiliary Service, Section 65(19)(vi); Challenges to Service Tax Validity Arise.

March 6, 2018

Case Laws Service Tax AT

Business Auxiliary Service - receipt of franking charges - The depiction of the latter as a client is not consistent with this reality and the categorisation under Section 65(19)(vi) fails the test of rationality. - AT

View Source

← Previous Next →

Business Auxiliary Service - receipt of franking charges - The ...

Franking Charges Misclassified Under Business Auxiliary Service, Section 65(19)(vi); Challenges to Service Tax Validity Arise.

March 6, 2018

Case Laws Service Tax AT

You may also like:

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

Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

Business Auxiliary Service - While charging their customers towards freight charges for the cargo booked, they are collecting extra charges and collect the same from...

Demand of service tax - brokerage received on IPO related service - Business Auxiliary Services - appellant’s activity is neither covered u/s 65(19)(i) as they are not...

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

Demand - Procurement of goods or services, which are inputs for the client are to be classifiable and taxable under business auxiliary service u/s 65(19) - AT

Demand under Business Auxiliary Services (BAS) 65(19) without specifying which specific sub-clause covers the activities, demand is not sustainable

TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

Claim of demurrage charges - As the assessee has taken a business decision the demurrage charges and cancellation charges are allowable as business expenditure - AT

Classification of services - Business Auxiliary Service or not - In the SCN it is alleged that the activity of providing bed rolls would fall under clause (vi) of the...

Penalty levied u/s 272A(1)(d) for non-compliance with documentary evidence requirements was challenged by the assessee, citing COVID-19 restrictions as a reasonable...

Demand of additional fine/ charge/ penalty 5 times of regular fees - The impugned Regulation 14(2) of the Plant Quarantine (Regulation to Import into India) Order, 2003...

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...

Classification of composite supply - works contract service - Explanation to Serial No 3(vi) of said NT, 'business' shall not include any activity or transaction...

Reverse Charge Mechanism - Business Auxiliary Services - Share of profit in the joint ownership of business - revenue failed to prove that assessee was engaged in providing BAS.

Quick Updates: