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 March 2018 Year 2018 This

BAS - booking of luggage on behalf of the bus owners - Since the ...


Luggage Booking for Bus Owners Classified as "Business Auxiliary Service" for Service Tax Purposes, Deemed Taxable Service.

March 26, 2018

Case Laws     Service Tax     AT

BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should fall under the taxable category of “Business Auxiliary Service. - AT

View Source

 


 

You may also like:

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

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

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

  4. Classification of services - Business Auxiliary services or not - The agreement between the shop owners and the assessee provided that the shop owner would pay...

  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. Levy of service tax - Business Auxiliary Services - booking of segments and thus assisting in marketing and promotion of the CRS of various companies - once the issue of...

  7. Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity...

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

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

  10. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  11. Overseas service providers provided data collection services to the respondent. The activities were merely data collection through questionnaires, with no research or...

  12. 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...

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

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

  15. Merchant banker - taxability of various activities under the category of Business auxiliary services, Banking & Financial Services, Business support services - Held that...

 

Quick Updates:Latest Updates