Nature of Service - BAS - the activity undertaken by the ...

Case Laws Service Tax

March 1, 2019

Nature of Service - BAS - the activity undertaken by the appellant herein of threshing and drying of raw tobacco leaves would not come under category of ‘Business Auxiliary Service’ and is not a taxable activity

View Source

← Previous Next →

Nature of Service - BAS - the activity undertaken by the ...

Case Laws Service Tax

March 1, 2019

You may also like:

The activity of drying and threshing of tobacco leaves amounts to manufacture, which is eligible for additional depreciation as per the provisions of section 32(iia) of the Act

Rate of GST - tobacco leaves - the leaves as long as they do not loose their basic character as 'leaves', shall be considered as tobacco leaves only - Rate of GST on...

Business Auxiliary Services - threshing and re-drying operations of tobacco leaves - activity of the assessees is in relation to the agriculture and not subject to...

Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of...

Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The...

Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the...

Rate of GST - the applicant purchases the dried leaves on auction platform and trades the same to other dealers or exporters and further engaged in threshing and...

Deduction u/s. 10AA - Trading activity - In the nature of "services" or not? - Activities of import of goods for re-export - The above clarification given by the...

Classification of services - activity of Data Processing - The activity of the appellant falls under the category of BAS as it is not allege in the show cause notice to...

Non-payment of service tax - aviation services - The Tribunal acknowledged that the appellant's Delhi unit had discharged its service tax liability for chartering...

Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

Taxability of expenses reimbursed to the foreign distributors under reverse charge mechanism (RCM) - Business Auxiliary Services (BAS) - The Tribunal concluded that the...

Classification of service - Cargo Handling Services - process right from mine stage to formation of limestone gitties - composite services - essential character - the...

Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

Classification of services - to be classified under GTA services or under mining services? - deployment of loaders, excavators, dozers for removal of overburden, waste...

Quick Updates: