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 2020 Year 2020 This

Classification of service - BAS - amount of subsidy received - ...

Case Laws     Service Tax

March 2, 2020

Classification of service - BAS - amount of subsidy received - The amount of subsidy that the Appellant is receiving on account of sale of handsets at a lower price does not have any nexus with the promotion or marketing of the services provided by Tata Tele Services. - No service is being provided. - AT

View Source

 


 

You may also like:

  1. Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable...

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

  3. Classification of service - club or association service or Management Consultancy service - no service tax would be chargeable on the amount being received by the...

  4. BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under...

  5. Levy of service tax - tolerance of act of cancellation of coal blocks - the Government employee has tolerated the non-sanction of leave during his service as per an...

  6. Classification of services - appellants have received extra amount from the customers over and above the hiring charges shown in the agreement entered by them with the...

  7. Site formation and clearance services - The amount of 2% to 3% margin retained by the appellant cannot be treated as service charges received from the sub-contractors -...

  8. The Appellate Tribunal addressed the issues of service classification, service tax liability, and extended limitation period. The appellants' services did not fall under...

  9. Business Auxiliary services (BAS) - taxability of amount shown as "other income" in the Profit & Loss Account (P&L A/c) - revenue failed to show that the amount was...

  10. Classification of services - Business Auxiliary Service (BAS) or Business Support Services (BSS) - the services rendered to the vendors and the companies by the...

  11. Classification of services - amounts received as commission by the appellant for underwriting services rendered classifiable under the head Underwriting Services and is...

  12. Characterisation of receipt - industrial Promotion Subsidy (IPS) received - the subsidy was short recognized by the assessee in earlier years and therefore the excess...

  13. CENVAT Credit - exempt service or not - amount of interest received by the appellant on the delayed payment of the amount of consideration received from the sale of...

  14. Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is...

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

 

Quick Updates:Latest Updates