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Service Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Business Support Service - Interconnection, infrastructure and ...

Case Laws     Service Tax

July 21, 2012

Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges, port charges, rent for space etc - AT

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  1. Business Support service - appellant provides the basic infrastructure facilities and administrative support to the visiting doctors and specialist doctors - There is no...

  2. Providing infrastructure facility to BCCI - business support services & infrastructural support services - Prima facie not taxable - stay granted. - AT

  3. Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The...

  4. Services which are supporting in nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc. are covered...

  5. Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant argued that the primary purpose of these...

  6. Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas...

  7. Business Support service - Service of providing assured water infrastructure facility to the industries of Borai Industrial Growth Centre - prima facie the activity is...

  8. Classification of services - Whether providing space on roof for transportation of parcels/goods can be considered as "Business Support Service" by the Department? - The...

  9. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

  10. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

  11. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

  12. Business Support Services - providing infrastructural and administrative support facilities to the visiting doctors & consultants - there is no legal justification to...

  13. Business Support Services - the gas storage facility in industrial unit are not fitting into overall scope of infrastructural support services

  14. The case pertains to the levy of service tax, interest, and penalty on business support services involving revenue sharing between the appellant and diagnostic service...

  15. Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service

 

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