Classification of services - support services of business or ...

Case Laws Service Tax

March 30, 2022

Classification of services - support services of business or commerce or not - Such public private partnerships are at times described as collaboration, joint venture, consortium or joint undertaking. Regardless of the name or the legal form in which the same are conducted, they are essentially in the nature of partnership with each co-venturer contributing some of the resources for the furtherance of the joint business activity. - Demand set aside - AT

View Source

← Previous Next →

Classification of services - support services of business or ...

Case Laws Service Tax

March 30, 2022

You may also like:

Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port...

Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

The case pertains to the classification of services provided by M/s Intelsat to the respondent as either 'Telecommunication Services' or 'Support Services for Business...

Classification of services - non competition fee - activity of ‘entering into non-compete agreement is nothing but a service covered by ‘support service of business and commerce’

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

Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business...

Service tax liability - Classification - Bundled service - Business Auxiliary service - operating specified Spot Billing Centres and their maintenance - Appellate...

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

Classification of services - Business Support Services or not - service of providing transponders on hire basis by IGSML to UEPL - transfer of right to use even without...

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

Business support services (BSS) - In the absence of any knowledge as to what are the purposes for which the service was used, how one can reach a conclusion that the...

Scope of business auxiliary services - the word ‘includes’ has not been used to expand the definition of ‘support service of business or commerce’. - AT

Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

Activity of ‘entering into non-compete agreement with JSSL’ is nothing but a service covered by ‘support service of business and commerce’ - Demand of service tax confirmed

Classification of services - Infrastructural Support Service or not - business support service (BSS) - up linking services - hiring of transponder capacity by the...

Quick Updates: