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1. Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air...

2. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

3. This trade circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign...

4. Classification of service - Pure agent or service provider - The applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 which...

5. This circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign clients. Key...

6. Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme...

7. Levy of Service Tax - Advertising Agency Service or not - It is seen that no evidence has been placed from record to establish that the appellant were providing...

8. Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -...

9. Import of services - Advertising Agency services - Since the appellant has no requirement of 'advertising agency service' for manufacture and export of goods, the tax...

10. Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved...

11. Nature of service – Market Research Agency Service u/s 65(69) - they were working merely as a commission Agent and their activities fall under Business Auxiliary Service - AT

12. This circular clarifies the position regarding advertising services provided by Indian advertising companies/agencies to foreign clients. It addresses three key issues:...

13. Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

14. Leviability of service tax - clearing and forwarding agent service - although the appellant had entered into the consignment agency agreement with TSL this agreement was...

15. Classification of services - advertising agency services or not - production of design given by the client on chosen material such as cloth, PVC sheet etc. would not...