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 November 2018 Year 2018 This

Classification of services - Business auxiliary service or not? ...

Case Laws     Service Tax

November 3, 2018

Classification of services - Business auxiliary service or not? - activity of spot billing of electricity consumption charges and maintenance of customers’ accounts for APCPDCL - Not taxable as BAS.

View Source

 


 

You may also like:

  1. Service tax liability - Classification - Bundled service - Business Auxiliary service - operating specified Spot Billing Centres and their maintenance - Appellate...

  2. 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...

  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. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

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

  6. Classification of services - services to ICICI Bank in relation to disbursal of loans to various customers - the said activities are covered under the tax entry of...

  7. Classification of service - The use of device (programmable machine) for generating bills of MSEDCL cannot change the nature of the services - the service provided by...

  8. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

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

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

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

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

  13. Change of classification of the service from “Management Consultancy Service” to “Business Auxiliary Service” - change of classification at the end of IHCL would be...

  14. Classification of service - mining service or not - activity of transportation of limestone and reject undertaken by the appellant - The activity of excavation of...

  15. BAS - the appellant/assessee had entered into an agreement with BSNL company to provide printing services of the telephone bills in their premises - such activity cannot...

 

Quick Updates:Latest Updates