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Service Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

Business auxiliary service (BAS) - Export of service - ...


Court Grants Stay on Service Tax for VISA/Mastercard Promotions under Business Auxiliary Service; Export Classification Disputed.

November 26, 2012

Case Laws     Service Tax     AT

Business auxiliary service (BAS) - Export of service - VISA/Mastercard - payments received by the appellants for promoting the business of the brand name owners. - stay granted - AT

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  1. Stay application - Business auxiliary service - providing business auxiliary services by respondents to such NHAI is inconceivable - Stay granted. - AT

  2. Waiver of pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the...

  3. Business Auxiliary Services - brand promotion of ‘INTEL' and ‘MICROSOFT' - The activity of ‘promotion or marketing of logo or brand’ does not cover under the category of...

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

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

  6. Business Auxiliary Services - Facility for passport and visa related work to individuals - Service rendered by the appellant does not fall under any category of...

  7. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

  8. Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

  9. Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

  10. Classification of service - computerised reservation system - Business Auxiliary Service - air travel agent service - stay granted partly. - AT

  11. Collection of fly ash - the service is more appropriately classifiable under Cargo Handling Service and not under Business Auxiliary Service - stay granted - AT

  12. Demand of serviced tax under business auxiliary service - Promotion or marketing of service provided by the client versus broadcasting service - pre-deposit of the...

  13. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

  14. Cenvat credit - entitlement - Whether the Commission Agent Services would be classifiable as Business Auxiliary Service as per Department or Sales Promotion service as...

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