Sum assured up to. In case, the price of the ticket is more than Rs. BSNL has clarified that it has paid service tax on the entire amount. Add Payee in Forex Payment Section with appended details Llogin time activity : - Beneficiary A person s designated by the policy owner to receive the proceeds of an insurance policy upon the death of the insured. Impact of Lagged Urbanization on the Process of Urbanization in India.
Marketing or promotion means activities which are directed towards furtherance logiin sale. Organization and selling of lotteries icici matrix forex card login globally treated as iici of service. Lottery tickets are printed by the State governments loggin are sold through agents or distributors. Tickets are delivered by the State Government aci forex diploma in india the distributors at a discounted price as compared to the face value of the tickets.
Service provided by the distributors or agents in relation to promotion or marketing of lottery tickets are leviable to Reviews forex brokers Tax. Lotteries fall under the category of games of chance. Games of chance are known under various names like lottery, lotto, bingo etc. Activities relating to procurement of inputs, production of goods not amounting to manufacture or provision of services on behalf of a client is included in Business Auxiliary Service.
Thus, the procurements of input, capital goods or input services as defined in the CENVAT Credit Rules, by any person for a client i. Thus, it has very wide scope matrrix levying Service Tax. Loign agent: As per the definition of Business Auxiliary services, services as commission agent are considered Business Auxiliary services. As regards the question whether Insurance agents, Clearing and Forwarding agents working on commission basis fall under the definition of business auxiliary service, it is clarified that they do not, as they are mateix covered within the definition of other specified taxable services, namely the Insurance service and Clearing and Forwarding Service respectively.
Since, Insurance services and Clearing and Forwarding Services are more icici matrix forex card login matrrix and were also subjected to Service Tax prior to imposition of oogin on business auxiliary service, the insurance agents, Clearing and Forwarding agents working on commission basis would fall under those respective categories. From this, it follows that a particular service can be taxed only under one head of service.
It is not possible to give an exhaustive list of business auxiliary services, the following forexx illustrations of services that are covered under this category viz. The services provided in relation to getting a customer, verification of mayrix customer, processing of purchase order etc would also be covered under Service Tax. The activity of production or processing of goods for, or on behalf of, the client either amounts to manufacture or it amounts to Job work.
This exclusion is given to avoid double taxation on same product. Manufacture attracts levy of Excise duty, thus the production logij process which does amount to manufacture is excluded from levy of Service Tax. So, if process amounts to manufacture the duty of Excise will be levied and if it does not amount to manufacture the Service Tax can be levied. Taxable service provided by a person, having his place of business, fixed establishment, permanent address or usual place of residence, in a country other than India, and which is received by a hotel located in India, in relation to booking of an accommodation in the said hotel, for a customer, who has his place of business, fixed establishment, permanent address or usual place of residence, in a country other than India, is exempt from the whole of the Service Tax.
Here, expression "hotel" means a place that provides boarding and lodging facilities to public on commercial basis. As cagd of goods fore behalf of the client is leviable to Service Tax logni 'Business Auxiliary Service' only if such production activity does not amount to manufacture. Since prima facie the case is not in favour of the petitioner on the aspect of classification of the services provided as BASon which tax czrd is assessed, grant waiver of predeposit can not be considered.
The adjudicating authority, erred in categorizing the service element of transactions as ECIS. If the petitioner had provided services to its customers by way of installation of the electronic goods sold by it and the expenditure incurred thereby any other amounts was reimbursed by the principal manufacturers, the iicici may amount to BAS provided by the petitioner to the manufacturers of the goods but not ECIS.
There is a strong prima facie case in favour of the petitioner on the demand attributed to ECIS. Business Auxiliary Service: Manpower Supply Service: Demand: the applicant had been lending some of its employees to Megatop and the applicants are only receiving reimbursement of the expenses spent towards Salary etc: Prima facie case for waiver not found: Directions issued logi pre deposit.
Fkrex Auxiliary Service: Activity undertaken by the appellant is a part of manufacturing process and the principal manufacturer was paying duty on the goods logln by the appellant. Business Auxiliary Service: To arrange for finance and granting of loans to provides certain services relating to the granting of loans, for and on behalf of the bank and for these activities the assessee is loin commission, hence is liable to service tax under the "Business Auxiliary Service,".
Further as the properties are being taken icico run Cafe Coffee Day, certain conditions have been enumerated so forfx to ifici the smooth functioning of outlets on day to day basis and cooperation by Appellants in this regard. ABCTCL, in taking necessary clearance from the Co-operative Housing Societies, Local bodies etc.
However, beyond that appellants have no role for day to day running of the outlets. Appellants have not done any activity relating to matric or caard or sale or goods produced or provided by, belonging to the client. There is no any auxiliary service relating to any of the clauses mentioned in the definition pogin service of the type enumerated in the last fodex of the definition has been provided by the appellants.
Revenue's contention that the service provided by the appellants are covered under Business Auxiliary Service is not acceptable. Business Auxiliary Service: Applicants are providing service to the Jharkhand State Electricity Board, which comprises meter reading, preparation of monthly energy bill, delivery of the bills to customers, preparation and supply of consumer ledger etc. Elektroschmelzwerk Kempten Froex, Munich, Pogin in India: In similar circumstances, in Eldyne Electro Systems Pvt.
Following the said precedent decision, recovery stayed during the pendency of the appeal. Business Auxiliary Service: Commission received by appellants not covered for tax: Notification No. Business Auxiliary Services: Demand: Stay: If the petitioner was providing the anti-corrosion treatment for its own material, there would be no question of a taxable service having been provided, icjci service to oneself is not a taxable service: Pre deposit waived.
Service Tax: Business Auxiliary service: The petitioner, exported rice, sesame, seeds cashew nuts etc. Admittedly, processing of these commodities was not done by the cultivator of these agricultural produce but forxe third party agencies. Whether in the circumstances, the benefit of Notification No. The exemption Notification squarely applies. The "Explanation" to this Notification defines 'Commission Agent" meaning a person who causes sale or purchase of goods, on icivi of another person for a consideration cadd is based on the quantum of such sale or purchase.
Clause ii care to the existing Explanation added by the amendment defines 'agricultural produce'. A TRU clarification issued in Circular No. The conclusion by the adjudicating authority that commission paid by the petitioner to its overseas agents for facilitating export of rice, sesame seeds, cashew nuts etc.
Corporate bank guarantee commission: Liability: Prima facie, such corporate guarantee constitutes a service provided by the Rorex entity to the petitioner for facilitating its business for procurement of indigenous agricultural produce etc. The Singapore corporate entity was neither a Bank nor had provided a bank guarantee.
Business Auxiliary Service: Sale of BSNL Sim Cards: On the same issue in the case of the same applicants earlier directions given for partial pre deposit: Accordingly, directions for partial pre deposit made. Business Auxiliary Service: Appellants contention that the activity carried out by them amounts to manufacture: Also two show cause notices issued invoking larger period: Appellants already paid substantial amount in respect of first show cause notice: Pre deposit waived for balance amounts.
Business Auxiliary Service: Respondents is arranging loans from various financial institutions like LIC Housing, IDBI Bank and HDFC Bank. Mining Service: Business Auxiliary Service: Washing of coal whether falls under Mining Service or BAS: Non speaking order: Matter remanded. Business Auxiliary Service: Cricket: Demand: Stay: Dominant intention of both the parties in the agreement appears to be that the player has to play cricket and wear the logo and other things but the main objection of agreement is to ensure carv the appellant played as per the requirement of franchisees: Pre deposit waived.
Commission: Business Auxiliary Service: Demand: Stay: the activities of the applicant in the present case are rendering service on behalf of the members in their business, and earned commission, which would not come within the purview of normal course of activities of club or association: directions for partial pre deposit issued. Business Auxiliary Service: Business Support Service: Activity of charging Carriage Fees is covered under Business Auxiliary Service: BSS not discussed as it was not in existence at the material time.
Business Auxiliary Service: Service of commission agent abroad for sale promotion activities: Taxability under reverse charge mechanism applicable. In view of the specific provisions in the agreements pertaining to the transaction, it is very clear that the appellant was not acting as a pure agent. Therefore, the liability to pay service tax on the icici matrix forex card login for data confirmation was squarely on the appellant: Directions issued mwtrix partial pre deposit.
Loggin Auxiliary Service: Harvesting of sugarcane and transportation of natrix same to the sugar factory: To undertake that work they have entered into an agreement mahrix the contractors who have provided the manpower for harvesting of the sugarcane and transportation of the same: In any service activity, manpower is required. That does not make the service as supply of manpower. Otherwise, all services would have to be classified as "manpower supply service".
Business Auxiliary Service: Demand: Stay: Processing of tobacco leaves: Tobacco leaves undergo process to make that soft and stem therefrom is separated for further procession. When the whole leave processed that finally goes for drying process. In terms of Notification No. Business Auxiliary Service: Discount is not commission. Business Auxiliary Service: Market Agency Service: When a number of services are rendered, loggin the purpose of classification, the principal service which jatrix the essential character to the service has to be seen: From the documentary evidence available on record, the essential character of the service is that of a Del Credere Cadr which is classifiable under Business Auxiliary Service.
Business Auxiliary Service: Commission paid for sale promotion ciici as input service: Appellants themselves eligible fotex cenvat credit, a case of revenue neutraility. If that be so, there is no cardd why the same part of the transaction value should be taken out of the customs transaction and subjected to Service Tax under the guise of Business Auxiliary Services.
Business Auxiliary Ickci invoice clearly shows that VAT liability has been discharged which indicates the sales of wire harness by Tyco Electronics Corporation India P Ltd. Appellant also issued an export invoice to the foreign buyer to realise the export fodex Documents on records clearly evidence that the transaction involved purchase and sale of goods on a principal to principal basis and not as an agent of anybody else: Demand set aside.
As a matter of fact, the crucial findings recorded by the Commissioner on the basis matdix the terms and conditions of the dealership agreement have not been specifically challenged in the appeal, apart from an observation of the appellant to the effect that the findings are based on presumptions and assumptions: Directions issued for partial pre deposit.
Business Auxiliary Service: Demand: Stay: Factually assessee has been not only promoting or procuring orders but was also doing demonstration, installation and training the customers in India for the use of machinery as supplied by the foreign manufacturer: Waiver granted. Business Auxiliary Service: Demand: Stay: On the margins involved in selling of cargo space: Sale of cargo space is not sale of goods logim supply of service.
The consideration for the service is the margin involved in the purchase and sale of space and accordingly, service tax is leviable on the said activity: Directions issued for partial pre deposit. Business Auxiliary Service: Electroplating of connector Components: Process amounts to manufacture: Excluded from purview of BAS: Even if it is considered that the process does not amount to manufacture, the benefit of exemption under Notification No.
Commission Agent: Notification No. Business Auxiliary Service: Waste Water or any waste for dispersal per se cannot be considered as goods. Business Auxiliary Service: Consideration to the foreign service providers for obtaining Logib and ECBs: Directions issued for partial pre deposit. Customers visit a retail mall because of the variety of goods offered for sale carx reputed brands under one roof, the comfortable atmosphere for shopping, facility for small children by way of loogin area, etc.
There is no denial of the fact it is because of these facilities, customers are attracted to Retail Malls. All these come under the category of infrastructural icici matrix forex card login. Business Auxiliary Service: Service provided by the sub-agents is business auxiliary service provided to Western Union and the same has to be treated as export cwrd service and would not be taxable in India.
Business Auxiliary Service: Levy of Service Tax in respect of Processing Fee received from the Bank: Demand set aside. Therefore, as clarified by the CBEC through two Circulars, the appellants are not liable to pay service tax. Management Consultancy Service: Business Auxiliary Service: Agreement showed that it was for rendering executor services and for sharing of the cost towards the same.
Business Auxiliary Service: Demand: Stay: Since computerised data processing is specifically excluded from the scope of BAS as per explanation thereof, the question of confirmation of demand under BAS prima facie does not arise: Bulk of data processing is done for the bank's branches situated abroad, the activity undertaken by the appellant would amount to export of service and on that account also no service tax would be payable by the appellant: Waiver granted.
Commission: Demand: Stay: Penalty: Question was whether the appellant who is a direct selling agent and renders the services of the bank is liable to discharge service tax on the amount received as commission: Confusion prevailed at the material time: Penalty pre deposit waived. Business Auxiliary Service: Commission paid to foreign agent for procuring orders: Liability to pay tax: Already paid major amount of tax: Pre deposit for balance amounts waived. Business Auxiliary Service: Procurement of raw materials for group companies: Prima facie case made out for waiver.
Business Auxiliary Service: Advertising Agency: Demand : Stay: there is no dispute that the applicant was carrying out the work for the advertising agency: No documents produced relating to receipt of payment for Advertising agency: Prima facie case not found in favour of appellants on merits. Business Auxiliary Service: Commission agency service rendered by the appellants in respect of sale of earth moving equipment is classifiable under "Business Auxiliary Service" and not under "Clearing and Forwarding Agency" service.
Business Auxiliary Firex Appellants doing activity on job work for Hindustan Unilever Limited: Matrid alleges that activity does not amount to manufacture: Department not able to show why the activity does not amount to manufacture and why the benefit of Notification No. Business Auxiliary Service: Discounts and incentives received from media to the appellants is includable in the value of the services rendered by the appellants to their clients under the category of "Business Auxiliary Service".
Further, the appellant ensures that the goods are sold at the terms olgin discounts specified in writing by VML from time to time. Business Auxiliary Service: Manufacture: Demand: Stay: No dispute as to the fact that the appellant herein had received the parts of the Barbie Dolls as well as the Mwtrix Wheel Kits, which they assembled in the factory premises. When the goods were cleared from the appellant's factory premises, they were complete product in the form of Barbie Dolls and Hot Wheel Kits.
Business Auxiliary Service: Commission received from BSNL for sale of SIM cards and recharge coupons: activity of purchase and sale of SIM card belonging to BSNL, where BSNL has discharged the service tax on the full value of the SIM cards, does not amount to providing business auxiliary services and confirmation of demand on the distributor for the second time is not called for. Business Auxiliary Service: Sale purchase of SIM cards, recharge coupons and top-up coupons belonging to BSNL: Demand of service tax on the distributors of BSNL is not sustainable.
Business Auxiliary Service: After Sales Service: Prima facie covered under BAS: As per guidelines issued icici matrix forex card login granting stay, directions issued for partial pre deposit. Business Auxiliary Service: Commercial concern is no the criteria for levy of service tax: Larger period not invokable: Demand for normal period sustained. Business Auxiliary Service: GTA Service: Transportation of sugarcane: Appellant is not eligible for the benefit under Notification No.
It is not in relation to sale or procurement of sugar iicici and, therefore, Notification No. Business Auxiliary Service: Appellants are the manufacturer of country liquor under the brand name "Pahili Dhar" which is registered mattix name of the appellant themselves. Talreja Trade HUF for marketing this liquor. Therefore, it cannot be said that the appellant are the job workers for Talreja Trade.
Further, if at all any demand, of service tax could have been made, that could have been made against only Talreja Trade as they are the selling agents of the crad. Business Auxiliary Servoce: Manufacture: loading and unloading of bus body or metal scrap and shifting such material from one place to another in the same factory, will not be classifiable under business auxiliary service because these activities cannot be considered as production or processing: these are also not cargo handling service.
Business Auxiliary Service: Consequent upon merger of Indian Airlines Limited and Air India Limited services provided by IAL to AASL Airline Allied Service Ltd created as a subsidiary company : Stay: Looking to the financial difficulties iici faced by the national carrier, stay granted. Business Auxiliary Service: Fabrication work viz.
Business Auxiliary Service: Appellant received commission from Fashion Matrjx Pvt. GTA: Business Caed Service: Stay: Appellants paid service cad with interest before the issuance of show cause notice: Considered as sufficient for pre deposit: Stay granted. Business Auxiliary Service: Preparation of loan documents covered: Directions issued for pre deposit. Business Auxiliary Service: Appellants rented two DG sets to Icici matrix forex card login This cannot marrix considered as service covered under BAS: Stay granted.
Business Auxiliary Service: Appellant a proprietorship concern: During the relevant period there was levy of tax only on commercial concern: Hence, demand set aside. Business Auxiliary Service: Stay: Appellants reimbursed amounts to their group company in USA for purchase of software from Microsoft USA: No evidence that appellants group company retained any portion iclci amount with them: No evidence of commission paid: Prima facie payment not covered for any service rendered: Stay granted.
Business Auxiliary Service: There being confusion prevailing during the material period, lcici period cannot be invoked: Demand for normal period to be worked out and confirmed. Business Auxiliary Service: Appellant entered into contract with ETTSA for computerization of VAT: Appellant sub-contract work of WAN to HSCL: It cannot be said that appellants procured goods for their client ETTSA: For major icici matrix forex card login of demand prima facie case found: Waiver granted from pre deposit.
Business Auxiliary Service: Commission received for providing use of turf not covered under this category. Benefication of coal: It is a mining activity and for earlier period would not fall under Business Auxiliary Service: Activity of loading unloading of coal from fforex is connected activity and not an independent activity, hence, not a taxable service under Cargo Handling Service.
Business Auxiliary Forxe Relation between appellants and company not on principal to principal basis which is evident from amount of commission received by them: Prima facie case for waiver not made out. Business Auxiliary Service: Demand: Appellants selling products of the Bank. The products of the Banks were nothing but Banking services. Therefore, ex facie, the appellant was marketing the services provided by their clients, viz.
Business Auxiliary Service: Demand confirmed under BAS for computer training courses conducted by appellants in agreement with Maharashtra Knowledge Corporation: Stay granted. Business Auxiliary Service: Liability on commission received from financial institutions: contention that financial institutions have already paid service tax on mahrix received from customers: Lgin needs to be verified from double taxation point of view.
Business Auxiliary Service: Sale of SIM Cards: Relation between appellants firex Bharti Cellular is of purchaser and seller: Show Loginn Notice issued much later than the date on which facts came within the knowledge of the department: Demand dropped on limitation ground. Business Auxiliary Service: Commission: Only when the forsx and the use of the service are located outside India, the transaction amounts to export and not otherwise.
Business Auxiliary Service: Discount earned from print media is not kcici. Business Auxiliary Service: No stretch imagination, payment of goodwill on transfer of car can come under the category of business auxiliary service. Business Auxiliary Service: Demand: Stay: appellants were canvassing purchase carc in India for their own overseas-based parent company. It is their icici matrix forex card login that this activity involved export of services and hence not taxable: Stay granted.
Business Auxiliary Service: Sale of SIM Cards: A trading activity and no service portion involved : Issue no more res integra: Departmental appeal dismissed. Business Auxiliary Service: Commission: SSI exemption notification talks about sale of brand name and sale of Amway product is not service to the brand name: Stay granted. Business Auxiliary Service: Stay: Order passed only based on Icuci without taking into consideration any submissions of the appellant: Matter remanded back to Commissioner for passing fresh order.
Business Auxiliary Service: Gross value received is taxable: Appellants did not receive firex same amounts as shown by ICICI czrd in its books of accounts as ICICI bank had made payments to customers directly out of these amounts: Stay: Waiver granted from pre deposit. Business Auxiliary Service: Penalty: Appellant had confusion about levy of service tax as the entry was not clear: Penalty set aside. Business Auxiliary Service: Appellants collected telephone bills on behalf of BSNL: Service tax liability not disputed, but service tax paid belatedly: Liability to pay interest cannot be disputed as interest is appendix to service tax.
Business Auxiliary Service: Sale of vouchers: Debatable issue: Directions issued to make pre icivi. Business Auxiliary Service: Stay: In view of different views expressed by different benches: Benefit to be extended to the assessee: Prima facie case made out for waiver. Business Auxiliary Service: Job Work: Manufacturers have given certificates that mxtrix have paid excise duty on the goods received from appellants: Appellants purchased power for coating and raised bills in the name of manufacturer: Conditions of Notification No.
Business Auxiliary Service: Stay: Sell or purchase of SIM cards: Not a service, but only trading: Stay granted. Business Auxiliary Service: activity of marketing of loan schemes from various banks, financial institution: on merits issued decided against the assessee: On limitation there were contradictory decisions, fodex, larger period demand set aside.
Business Logjn Service: Adjudicating authority did not examine eligibility for threshold exemption properly for the first year and for the second year the services in relation to agriculture: Matter remanded back. Business Auxiliary Service: Supply of labour to run HPCL retain loyin not covered under BAS: Stay carc. Business Auxiliary Service: Reimbursable expenses: Order beyond the scope of show cause notice: Even then category incorrectly mentioned in the SCN, if liability arises under any category it can be confirmed: Directions issued for pre deposit and matter remanded to original authority.
Business Auxiliary Service: Appellants rendering services to international steamer agents: Various incomes received vard to be included in valuation under BAS: No specific findings about nature of service: Stay granted: Looking to huge amount matter fixed for early hearing. Business Auxiliary Service: Demand: Stay: Services rendered by the appellants for recovery of dues is not icici matrix forex card login under BAS but covered under BSS: Also the contention of appellants that income shown in the balance sheet was not fully attributable to this service for which they also produced CA certificate which is discussed in the impugned order but no findings have been given: Stay given and matter remanded.
Business Auxiliary Service: Advertisement by manufacturers of medicines in news bulletin covered under sale of space or time for advertisement: I mposition of tax on a particular activity from a specified date would mean that the impugned activity is icicii taxable prior to specified date under existing entries valuing startup stock options heads.
Business Auxiliary Service: When the appellant frex providing comprehensive sanitation assistance to Jaipur Municipal Corporation, it cannot be said to have provided Business Auxiliary Service. Business Auxiliary Service: Matriz working as sub-agent of Corporate Agent providing services as Agent and paying service tax on reverse charge mechanism: Corporate agent paid service tax on entire commission received by him and shared a part with the appellants: Prima facie case made out for waiver of pre deposit.
Business Auxiliary Service: Allegation that appellants getting the goods manufactured on job work basis: It was found that there is a relationship of principal and agent between the Appellant and job worker. Hence, condition of pre deposit waived. Demand: Business Auxiliary Cadd Activities of appellants show that they were not merely commission agent, amtrix, benefit of Notification No. Business Auxiliary Service: Sale of Naptha and Furnace oil on high sea sales basis: When there is an agreement for sale and purchase of the product and element of service is absent no service tax can be charged on the services included in the value of the goods.
SICCL is a matter of marrix jugglery. Prima facie, there is disagreement with the ld. Therefore, at this stage, the demand on this account is sustainable. Matric, any service related to these "debenture" is not covered under "Business Auxiliary Service". Therefore, demands under this head are also not sustainable. Partial pre-deposit is ordered, and on compliance balance amount lgoin service tax, interest and penalties shall remain stayed during the pendency of appeal. Sale of Sim Card: Forwx Auxiliary Service: Conditional stay granted.
When the law itself did not require the appellant to be liable. Therefore, there is no further warrant to look into suppression aspect when on merit the appeal succeeds. Consequently appeal is allowed. Business Auxiliary Service: No direct nexus between service provided and commission icici matrix forex card login Partial stay granted. Now that the very basis of the show-cause notices has collapsed the impugned orders are set aside and the appeals of the assessee are marrix.
Business Auxiliary Service: Discount on the bills earned by appellants not at par with commission on which they paid service tax, this being only price mechanism not liable to tax as commission. Taxability: When there is an imposition of tax on a particular activity from a specific date, the same activity cannot be held to be falling under a different entry prior to the said date.
T available: Prima facie case made out. Business Auxiliary Service: Cash Management Service: Collection of bills for electricity and telephone not covered under BAS. Service Icicci Commission on sale of sim cards, recharge coupons etc. Condition of pre-deposit of duties and penalties waived and allow the stay petition unconditionally. Service Tax: Business Auxiliary Services: Providing space to financial institutions in authorized service station: Board Circular No. The demand raised beyond the normal period of limitation against the appellant is clearly barred by limitation.
Accordingly, set-aside the is trading forex harder than stocks order on the said ground and allow the appeal with consequential relief to the appellants. Service Tax: Receipt of liquor from various manufacturers who are distilleries, brewery, blending unit: Taxability: The appellant is engaged in an activity akin to trading and the activities undertaken by the appellant is nothing but a sale of liquor and cannot be held as services rendered to the distilleries.
The impugned orders is set aside and appeals allowed. Service Tax: Business Auxiliary Services: Commission: Pre-deposit: Prima facie, the assessees have promoted or marketed insurance mediclaim policy and therefore have rendered Business Auxiliary Service. Amadeus and have therefore rendered Business Auxiliary Service. Income received from cancellation of tickets also prima facie amounts to rendering of Air Travel Agent's service.
The assessees have, therefore, not made out a case for total waiver of tax. Accordingly, demand is confirmed. Accordingly, penalty is waived and appeal is disposed of. Service Tax: Taxable Value: Pre-deposit: In view of the categorical finding by the Commissioner that the value of the goods supplied was not known to the service provider and the charges were made on the service receivers on the basis of percentage, appellant flrex not been able to make out a strong prima-facie case in their favour.
The appellant should be directed to deposit an amount of Rs. Service Tax: Business Auxiliary Services: Commission dard for distribution of mutual fund units: Pre-deposit: As the main contractor has duly discharged service tax liability on the said commission, service tax is not liable to be paid by the applicants as Finance Act does not icicii for double taxation of the services. The applicant has made out a strong prima facie case in their favour.
Accordingly, waiver of entire tax, interest and penalty is allowed and its recovery stayed during pendency of the logih. Since matter can be decided finally which both sides agree, the appeal itself is taken up for decision the impugned order is set aside in toto with consequential relief to the appellants. Since the matter in controversy involves question of law, there may be waiver of pre-deposit during pendency of the appeal.
The circular is binding on the departmental authorities. The Revenue's appeal as well as stay application is dismissed. Taking the entire facts and circumstances into account, direct the applicant to deposit a sum of Rs. Therefore, fored demand of about Rs. Service Tax: Authorised service station and Business auxiliary service: Incentives paid to the dealers : The incentives have a direct relationship with the value of goods so sold on which excise duty becomes payable.
Matrid treat the value as representing the value of business auxiliary services, is prima facie not correct. And therefore, the demand of about Rs. The impugned order of Vard is set aside and allow the appeal with consequential relief. In the free forex signal 24 of the word 'development' and presence of word 'maintenance' in the agreement, and also in view of logln failure of the appellant to submit bifurcation, have to take a view that the agreement covers maintenance only.
In view of the ratio of the decision in the case of Martin Lottery Agencies Ltd, it would not be appropriate to apply the explanation retrospectively and levy Service Tax w,e. In any case, the very fact that explanation has been added to clarify doubts, would show that suppression of facts could not have been invoked dard this case. The spot billing and HT billing is also covered in the same category. It is covered by "managing distribution and distribution logistics".
In this case, by doing energy audit, the appellant is assisting in finding out whether all the electricity received has been sold and if not, where the problem lies. This is nothing but management of distribution and logistics of electricity supplies. Therefore, this is clearly covered under SSBC and not under Business Auxiliary Service. Back office services trading strategy without indicators other activities such as lpgin service, international assignment service etc.
It was also observed that use of computer in these services was secondary and ickci activity was that of business related work. Therefore, it is quite clear that this cannot be classified as I. This matric better mafrix of electricity and also solves logistics problems when complaints are received. Therefore, this service is also appropriately classifiable under SSBC. These services are classifiable under Business Auxiliary Service only. Therefore, this service is also correctly classifiable under Business Auxiliary Service.
There is no indication to show whether the appellant had sought clarification from logon department or obtained any legal opinion as regards liability to Service Tax. There was a statutory obligation cast on the appellant to obtain registration and pay Service Tax in respect of various services. Therefore, have to uphold the invocation of extended period.
Therefore, to this extent, the icici matrix forex card login order is defective. Further, as loign observed, the corrigendum was issued to amend the amount of Service Tax demanded. There is no evidence reflecting upon fordx positive act of suppression or misstatement with intent to evade payment of duty by the appellant. Reflection of the income and the logkn activity is the ledger account and the balance sheet will reflect upon the absence of any willful suppression or mis-statement on the part of the appellant so as to invoke longer period of limitation.
On this forfx point, allow the stay petition unconditionally. The appellant has a prima llgin, case on time-bar. The stay petition is allowed unconditionally. The said finding cannot be said to be either perverse or not borne out from the record. In those circumstances, the discretion having martix exercised by the Commissioner in wavegenix forex robot of the assessee, in the peculiar facts of the case, do not find fprex case for interference with the impugned order.
The very nature of the entry relating to Business Auxiliary Service and the gorex number of disputes that arose regarding the scope of iicici clearly show that there was some confusion in the minds of prospective assesses about the scope of this entry. The matriix has made out a prima facie case for waiver of the pre-deposit of the amounts involved. Application for waiver of the pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.
Service Tax: Business Auxiliary Services: Machining of castings carried out by the assessees on job-work basis for clients : Photographs of process : Remand : The impugned order is set aside and remand the case for fresh decision on the basis of the assessee's explanation as to how their activity. The appeal is thus allowed by way of remand. However, these activities would assume the character of services exigible under the Act if the liquor received from the suppliers continued to be the property ciici various distilleries till its sale by the Corporation.
In fine, if the Corporation takes over supplies of liquor from the various distilleries when it receives them in its warehouses on sale mstrix the suppliers, the question of the Corporation rendering any taxable service to the distilleries in promoting the sale of liquor manufactured by the distilleries does not arise. The question is whether there is sale of liquor by the suppliers at the threshold. KSBC is an instrumentality of the state and holds the monopoly for purchase and sale of foreign liquor, beer and wine throughout the state of Kerala under licences.
The activities frex the Corporation are governed by the Abkari Act of the state. Purchases made under rate contract: The Corporation receives the goods under invoices icici matrix forex card login the distilleries in terms of the rate contracts entered into between the Corporation and loign distilleries. The consideration for the goods received is made over to the suppliers within the time limit cardd per the schedule prescribed in the rate contract i. The supplies received and retained in the warehouse of the Corporation are the property of the Corporation: Sale of the supplies take place on delivery of goods to the Matrkx in terms of the contract.
The supplies received and retained in the warehouse of the Corporation are, forrex, the property of the Corporation. Though the Corporation charges forfx liquor manufacturers for services rendered by it to promote the sale of liquor, these are recoveries or penalties imposed on the suppliers as per the contract. Since the sale takes place on delivery of goods under terms of contract, activities undertaken by the Corporation cannot be held to be services rendered to somebody else and, therefore, exigible to Service tax.
Clauses in the rate contract govern the consideration determined and exchanged. The relevant conditions are mutually agreed prior to supply of the goods. This statutory requirement does not make the transfer of ickci by the distilleries to the Corporation, a transaction not constituting sale. The impugned services are rendered to promote sale of goods belonging ,atrix the appellant itself and not of the suppliers, these do not constitute Business Auxiliary Service on which the Corporation has to pay tax-As the Corporation owned the goods on delivery by the suppliers, it could not have rendered any service including storage and warehousing in respect of those goods to another person.
Therefore, the impugned demand and penalties are not sustainable. This obviously iclci that the brand promotion was not included in the category of business auxiliary services prior to the said date. Introduction of new Service: It is settled law that the charge created by introducing a new entry and consequently taxability thereupon, the question of imposing the duty retrospectively does not arise.
Mahrix statutory provision did icici matrix forex card login provide brand promotion to be a taxable service during the relevant period. It is not option trading tax rate this Tribunal to deal with the issue as to whether display of logo would fall in this category or not. Burden of Proof: It was for the department to establish the positive effects of display of logo and it was not for the assessee to prove the negative.
The burden to establish the charge was squarely upon the department which it failed to discharge. Beyond the scope of the show cause notice: The adjudicating authority, for the reasons disclosed herein above, did travel beyond the scope of the icicj cause notice while deciding the matter. In view of the above decision, prima-facie, no merit in the stay application fordx the same is dismissed. Bharti Airtel Limited they also sell the mobile phones.
Icici matrix forex card login no inquiry has been made with the respondents and no statement in this regard asking them logn the source of the income declared to the income tax authorities has been recorded. The evidence gathered by the Department is not sufficient to establish even the preponderance of probability. Service Tax: Exemption under Notification No. Since the appellant herein is an individual and procuring the goods for clients which are inputs for his client, the assessee is covered by the first part of the Notification and is, therefore, entitled to benefit of the exemption under Notification No.
Hence, the demand of Service Tax, interest and penalty is unsustainable. This activity will not fall under the category of Business Auxiliary Services as they have received the Commission and they have not charged or provided any services to the Indian claimants as held in an identical issue came up before this bench in forex trading usd cad case of Muthoot FinCorp Ltd.
The services rendered by the appellant of money transfer is directly to Western Union. If csrd be so, it can be said that the appellant is providing the services to Western Union whose beneficiaries are outside India. CBEC vide forrex circular No. In the show-cause notice basic to the logln, the impugned activities were proposed to be classified under BAS and BSS.
This proposal was confirmed by the Original Authority. This order is kcici in accordance with the law. The impugned order held that UTL provided services on cwrd of foex client cwrd. Director, e-Seva and sustained the demand. Under BAS, there are seven sub-clauses. Fforex under sub-clause vii could be on activities relatable to either one of the preceding six sub-clauses.
Therefore, if a notice issued proposing demand under BAS, the notice will not be aware to the precise ground on which tax is proposed to be demanded from him unless the sub-clause is specified. In the instant case, service tax was proposed to be demanded for an icici matrix forex card login under BAS and BSS.
Under BSS also several activities are listed as exigible under that head. In the absence of proposal in the show-cause notice as to the liability of the assessee under the precise provision in the Act, we find the demand to be not sustainable. Accordingly, the demand and penalties imposed on the appellants is vacated and allow this appeal. The activity undertaken by the appellant, fall under the category of "managing distribution and logistics" i.
The logistics is transportation of the said goods from the factory to the regional sales office. The impugned order is not sustainable and liable to be set aside. The appeal is allowed with consequential relief. Service Tax: Business Auxiliary Services: Weighment services: Tribunal has logi looked into the matter, following the judicial discipline, dismiss the appeal of Revenue upholding the first appellate order.
Stay: Non Profit Making Organisation: Having only little funds in their bank account would cause undue financial hardship: Stay icjci. Business Auxiliary Service: Interest charged for finance provided cannot be considered as liable to service tax under the category icici matrix forex card login business ixici service: Stay granted. The respondents are not acting catd one party but for multiple parties and in the process, all icifi benefited.
The primary function of the respondents is nothing but that of the Call Center. Appeals filed by the Revenue are without any merits and accordingly, reject the same. Service Tax: Business Auxiliary Services: Penalty: Being a new service and that too in the name of business auxiliary service, it is quite possible that appellant was not aware of his liability. Therefore as soon as he came to know and even before investigation started he took the registration is required to be considered as a favourable point.
Learned Commissioner has rightly denied the benefit of the exemption under the said notification. There is no icici matrix forex card login with the impugned order. Accordingly, the impugned order is upheld and the appeal is dismissed. Service Tax: Business Auxiliary Services: Space provided to financial instutions at authorised service stations : Bar of Limitation : There was doubt in the field as regards coverage of above activity under the category of Business Auxiliary service.
The same stand clarified by the Board's notification dt. Accordingly, the impugned order is set aside on the above iici and the appeal is allowed with consequential relief to the appellant. Business Auxiliary Service: Mattrix Prima facie the record shows that appellants had provided BAS service and received remuneration from SICCL: Partial stay granted with directions to deposit part amount of tax, interest and penalty.
Service Tax: Business Auxiliary Lohin Processing of Goods: Remand: Liability to icici matrix forex card login tax arises only w. Set aside the penalties as reduced by the Commissioner Appeals. Waiver of pre-deposit and stay of recovery in respect of the dues adjudged against the appellant. Service Tax: Business Auxiliary Service: Brokerage paid to yarn brokers: Penalty: Before the Commissioner Appeals the assessees conceded that tax on commission paid to depot managers is payable.
Not required to consider any argument on the sustainability of this demand which is accordingly uphold. The demand of Rs. Commissioner of Central Excise, Chennai. As regards penalties, in view of the fact that the demand of approximately Rs. The appeal is thus partly allowed by setting aside only demand of tax of Rs. Do not find it necessary to interfere icici matrix forex card login the impugned order at this stage. The stay applications are rejected.
Service Tax: Business Auxiliary Service: Providing Table Space: The appellant had provided table space to the financial institutions for which they were getting some money from them. Hence the demands are not sustainable. Service Tax: Business Auxiliary Service: Export of Services: Service provided to foreign supplier: Refund: CBEC Circular No. In this case the service of procuring the purchase orders for martix foreign supplier who is outside India and those procurement at purchase orders of good were used by the foreign supplier outside India and acted upon them supplied the goods from outside India.
Following the ratio cwrd the case of KSH International Pvt. Business Auxiliary Service: Strapping of wire rods at the factory matirx manufacturer not covered under BAS at the most it is activity relating to packaging: Prima facie case made out: Stay granted. Service Tax: Business Auxiliary Services: Pre-deposit: Lower authorities have not substantiated under which of the various categories of taxable activities enumerated under BAS, the impugned, activity is classifiable. Complete waiver of pre-deposit of the adjudged dues and stay recovery thereof pending decision in the appeal.
Icici matrix forex card login already deposited substantial amount: On the basis of meritorious contention and fact of having already paid substantial amount stay from the balance amount of service tax, penalties and interest granted. Service Tax: Business Auxiliary Service: The impugned demand for three categories of services without indicating the process liability under the different heads is not legally dard.
Service Tax: Turnkey contract cannot be vivisected: Pre-deposit: The appellants have rightly relied on decision of the Tribunal in Daelim Industrial Co. The appellants have made out a prima facie case against the demand and penalties. Agent who is obligated to indemnify his principal in event of loss to principal as result of credit extended by agent to third party. Commissioner of Central Excise. The appeals are rejected. The appellant has made out a prima facie case for waiver of pre-deposit.
Accordingly, stay application for waiver of pre -deposit of the amounts involved in the impugned order is allowed and recovery thereof stayed till the disposal of the appeal. In that situation, the appellants cannot file any appeal against their own assessment. Accordingly, the impugned order is set aside and the icici matrix forex card login filed by the appellants is allowed. The appeal is partly allowed in the above terms.
Business Auxiliary Service: Stay: The railway siding charges are not covered under the scope of port service and the same are not related to vessels or goods and also in icicl case of Chennai Port Trust held that the service in question is Business Auxiliary Service. Keeping in view the above decision, the pre-deposit matrid the amounts of Service Tax and penalty are waived. There is also no allegation of any fraud, collusion and wilful suppression of facts with intention to evade payment of service tax.
Requirement of pre-deposit of penalty is waived for hearing of the appeal. Stay application is allowed. CICS does not apply to work relating to certain, specified utilities viz. The argument of the appellants that the principle of "ejusdem generis" does not apply to interpret the expression transport terminal appearing in the list of items excluded from the definition of CICS is not correct. Mop 2828 forex of "ejusdem generis" applies in understanding the scope of transport terminal appearing in the company of facilities such icici matrix forex card login roads, railways, airport which are built and maintained fored the government or municipality as found by the Commissioner.
The Onshore Terminal in question constructed for storage and purification of natural gas extracted by Reliance Industries Ltd. It is not an item of infrastructure of public utility cadd civic amenity like the items in the definition of the service. Service Tax: Business auxiliary service: Penalty: Commissioner Appeals has reduced the penalty taking note of the fact that appellants discharged the tax liability with interest mtrix soon as they came to know of the liability.
Further, he has also found that appellants were acting as one of the agents of Reliance Industries Ltd. Further, they were also acting as del credere agent when required by Reliance Industries Ltd. The dell credere services provided by the appellants vorex considered to be relating to promotion or marketing or sale of goods and held to be classifiable as business auxiliary services.
This shows that appellants were icici matrix forex card login aware about their service tax liability and also the bonafide of the appellants. Further, the nature of the activity undertaken by the appellants matrox shows that there was room for such an opinion. The Notification acrd by the Ministry of Road Transport and Highways authorizes persons, who builds and transfers the highway, to collect ccard tax. Ministry vide amendment Notification dt.
Such Toll tax collected is exempt vorex payment of Service Tax. In view of this, the Service Tax demanded on the amount of toll charges collected by the appellant does not have a strong basis. As cxrd the service tax liability on the passenger cars servicing, the appellants are discharging their service tax liability. The service tax liability in this appeal is restricted to the cost of icici matrix forex card login services in respect of 'light commercial vehicles'.
Since, it is undisputed, in this case, that the amount received by the appellant is in respect of servicing of 'light commercial vehicles', the Circular would directly apply and appellant is not liable to pay any Service Tax on such amount received by him. CBEC in a Master Circular No. We find that the decisions forrx Hon'ble High Court of Mumbai iciic the case of Indian National Shipowners Association vs. Service Tax: Assessee paid commission to the said foreign agents for getting export orders: Liability: The issue involved is regarding service tax liability of the appellants as icici matrix forex card login of services for the commission paid by them to the agents who are staying outside India.
The decisions of Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association vs. Service Tax: promotion or marketing of services Scope and liability: The, revisionary authority has recorded a finding that the applicant is managing the IPO issue and collection of the application icivi etc. It is undisputed that the services provided by the applicant is to the companies fodex are offering shares which may not be covered as a taxable service during the relevant period.
Service Tax: Sale of sim cards and recharge coupons as distributors of BSNL: Liability on commission earned by distributor : BSNL had discharged service tax on the sale value of the sim cards and recharge coupons to the ultimate customers under "Business Auxiliary Services". The dispute stands settled in favour of the appellants vide decision of this Tribunal in the case of R. Service Tax: Commission agent under Business auxiliary service: Liability: The appellant was a commission agent covered by the Notification No.
Commissioner has not come out with the clear finding about each activity falling different categories. Only a compendium view was taken by the authority to deny the exemption provided by the notification. The said fact becomes evident from the Circular No. Commissioner Appeals has attributed the suppression to the appellants on iciic sole ground that they have agreed to pay the service tax voluntarily much before any kind of communication from the department.
Service Tax: Business Auxiliary Service by arranging shipment of export cargo and receiving commission: Waiver of pre-deposit and stay: Strong prima facie case for unconditional waiver has been made out in the light of the Tribunal's order in the case of Bhuvaneswari Agencies P Ltd. MALCO by doing drilling, icici matrix forex card login blasting, removal of overburden, breaking of larger boulders to the required size, blending of Icidi, loading of the blended Bauxite into trucks etc.
Loin have made out a strong prima facie case for unconditional icicu. Prima facie, no case having been made out for grant of stay of the impugned order demanding the Service Tax. Business Auxiliary Service: Appellants are not procuring input through a third matdix and supply directly to the client, but are heating the oil in their premises. Therefore, this activity will not amount to their rendering "Business Auxiliary Service" so as to hold them liable to Service Tax. Service Tax: Commission received in foreign exchange: Business auxiliary services: Limitation: Non-speaking order: Remand: In respect of the amount received from the foreign party, the same was exempted from payment of Service Tax vide Notification No.
Even the period after rescinding of the Notification would be covered by the fact that the services were exported and would not be liable for payment of Service Tax. However, this point has not been taken up by the Commissioner Aas the appellant did not produce the evidence before him. Consulting Engineer Service: Llgin is no indication to show whether appellants are covered by the definition or to show that the service provided marrix that of consulting engineer.
On the basis of assumptions and presumptions, a case cannot be made out against the appellant. However, from the records it is found that appellants could get the details of TDS sufficiently in advance marrix therefore the explanation relating to other deductions does not appear to be valid. It cannot be said that they had undertaken the various activities on behalf of fores other person. Refund: Share Transfer Agents Service, which became taxable w. Service Tax refund is granted after holding that such payment had been made under a mistake plus value cession stock options law.
Service Tax: Call centre services to State Electricity Board: Scope and liability: The adjudication order loggin clarity. The appellants have shown that they had rendered a matirx centre services to State Electricity Board. The said notification has been amended by Notification No. The activities carried out by the appellant would indeed fall within the ambit of call centre as defined in the said notification.
Sales Commission: Sales promotion has specifically been included in the definition of 'input service'. Complete waiver of pre-deposit. Corex of penalty not to be insisted upon: The appeal should have been heard without insisting on pre-deposit of the penalties imposed. In the circumstances, the case is remanded to cqrd Commissioner Appeals with the direction that the appeal shall be disposed on merits without insisting on the appellants making any pre-deposit.
The appeal is allowed by way of remand. Pathology Collection centre: Collection centre engaged in collection of samples llgin forwarding the same to the concerned laboratories for testing would not come within the purview of Business Auxiliary Services. In a similar matter of the same appellant, they were put icicl terms in the Stay Order No.
However, in this case, the learned Advocate pleaded time bar, as there was no suppression of facts. Hence, on care of time bar, full waiver of the amount demanded in the impugned order is granted, till the appeal is decided. This is definitely improper exercise of power and unnecessary burden to the assessee. It is also observed that if the SIM Card is iici sold by the assessee to the subscribers but is merely part of services rendered by the service providers, then a SIM Card cannot be charged separately to sales tax.
In the present icicl, the adjudicating authority had not disputed that Spice Communication Pvt. It appears that SIM Card would be separate object of sale. Car Tax: Business Auxiliary Services: Activity of improvement of the roads, routine maintenance and also include maintenance of toll booths, collection and remittance of toll amount to the National Highway Authority of India: Waiver of pre-deposit: The matter is before the Tribunal for the second time.
In the earlier round of litigation, a sum of amount stands pre-deposited. The merits of the case has to be gone into in detail at the time of final hearing. This can be done only at the time of final hearing. Weizmann Forex Ltd: Scope: The issue icici matrix forex card login a very contentious one. Applicant is involved in the transfer of money including telegraphic transfer, mail transfer and electronic transfer.
The Commissioner Appeals acrd the impugned order has elaborately dealt with the facts and came to the conclusion that there was no suppression of facts for invocation of the extended period. There is no merit in the appeal of the Revenue. Service Tax: Business Auxiliary Services — Commission agent: Scope and liability: Period of limitation: The predominant activity of the appellants is that of a commission agent.
During the relevant period, the appellants are covered by Notification No. After the amendment, the appellants were liable to pay Service Tax. They informed of their activities to the department. There is also no justification for invocation of longer period. When the managed forex account services in chennai was issued, it appeared that their activity would not come within the frex of production.
Consequently they did not pay the service tax on their activity, in spite of the fact that the registration had been taken. Commissioner Appeals in the impugned order came to the conclusion that there was carc suppression of facts for invocation of the extended period. Service Tax: Service of consignment agents: Demand: Scope: The show cause notice has subsequently brought out the valuation indicating the suppression of facts.
In any case, the appellants paid the service tax deposit. Appellant has not even made the copy of the contract available to the department. Prima facie, the appellants do icifi have a strong case. Both these pleas are required to be verified by the Original Authority and also the applicability of Notification No. The prayer for icici matrix forex card login of the case supported by the learned consultant is accepted. On the above basis, for the present purpose, approx. Service Tax: CHA service: Limitation: The appellants have a case olgin limitation in respect of the entire demand for the period beyond the normal period of one year preceding the date of mxtrix show-cause notice.
Hence the impugned order is not legal and proper. There being different opinions. Matter referred lotin Larger bench. Service Tax: Caard of consignments in lorries and issues the slips recording the weight: Business Auxiliary Service: Identical issue has been decided in favour of the party by the Tribunal in the case of CCE Chandigarh Vs. As respondents are not concerned with the sale or marketing of the goods, therefore, cannot be said to be provider of incidental or auxiliary service to any activity such lobin promotion or marketing or sale of goods produced.
Demand: Stay: Department has dropped the proposal to levy service tax in the category of BAS from the appellants in relation to the Mumbai Port. If that be so, the Revenue cannot claim Prima facie case for enforcing the impugned demand of tax against the assessee at Chennai. The applicants also cannot sell these branded goods in open market.
Therefore, it is apparent that the applicants are producing goods for the client and are thus prima facie covered under BAS. The sale price of the goods consists of the cost of raw materials, cost of packing materials, cost of consumables, overheads and profit of the company. Therefore, at least on this portion of the value, the service tax prima facie appears to be leviable.
Stay Granted, predeposit waived. Therefore, the impugned demand and accompanying penalties are not sustainable in law in view of a decision of the Tribunal in the case of CCE, Ludhiana Vs. Bhandari Hosiery Exports Ltd. It was said that the appellants paid service tax on the commission but not on the overriding commission.
As regards service tax on commission, there is no evidence on record except the evidence of payment of an amount of Rs. As regards overriding commission, service tax was not paid. The appellants were treated by the airlines as commission agents. The question now is whether the amount collected by them from their clients [cargo owners] as consideration for arranging space in aircrafts belonging to the airlines carc exigible to service tax to the extent such amount is over and above the amount paid by them to the airlines for such space.
The appellants have not made out prima facie case against the demand of service tax forrex this differential amount. The applicants have also submitted a couple of case law endorsing the above legal proposition. It is submitted that in view of the above legal position, the appellants have paid an amount icicci Rs. Business Auxiliary Service : Commission received from Bank for arranging loans.
Business Auxiliary Service: Dharamkanta: As respondents are not concerned with the sale or marketing of the goods, therefore, can not be said to be provider incidental acrd auxiliary service to any activity such as promotion or cad or sale of goods produced. The next submission of the applicants that the goods produced by them attract sale tax icci therefore cannot be treated as services to production of goods is a contentious oogin and can be decided only at the time of final hearing of the appeal, and therefore no prima facie view can be expressed at this stage.
In respect of certain other categories such as bulk-breaking, the appellants seem to have failed to make out a prima facie case. The benefit of the aforesaid Notifications was denied on untenable grounds. After considering the submissions, there is a prima facie case for ifici appellants. Service Tax: Business auxiliary services: The issue is regarding caed amount received by the applicant from the Franchiser: Scope and liability: The agreement is franchisee agreement and in an identical issue in respect of Amalgamated Bean Coffee Trading, who gave an identical franchisee agreement to one of their client i.
Rishi Enterprises in Appeal No. Pre-deposit: Pre-deposit Order as prima facie the Tribunal ccard not find merits in the appellants contention that establishment expenses being reimbursed to them by the company, that portion cannot be added for charging service tax on the business auxiliary service. Penalty not justified: Appellant having been absolved of the tax liability, it could not be saddled with any penalty and therefore, on this ground alone, the impugned order of the Commissioner is fit to be set aside.
Export of Service: Revenue contended that service of booking orders for foreign supplier for supply iciic goods in India, therefore, matris service is not delivered outside India and also not used outside India. Tribunal observed that this aspect has not been considered by the matrox authority or the Commissioner, hence, the matter remanded back. Explanation to Notification exempts only such commission agents, who cause sale or purchase of goods option trading volume report behalf of another person.
He procures orders for his clients in India. Besides selling the motor vehicles it also renders the services as Direct Selling Agent and Direct Marketing Agent for financial institutions like ICICI Bank, HDFC Bank etc. For facilitating purchase of motor vehicles, it receives service charges from such financial institutions. The case of the Revenue is that the respondent is liable to pay Service Tax on the amount charged in lieu of such Business Auxiliary Service.
Case remanded back with directions. Matter remanded back to Commissioner Appeals. In absence of icici matrix forex card login provision, the rate of tax applicable to the service tax : shall be the rate prevailing on the date of rendering the services. Services rendered outside India: Stay: Prima facie, the Apex Court has held that the service tax is not leviable for the service rendered outside India. The Board Circular supports this plea. In any case, the service tax has been deposited before the issue of show cause notice.
Hence the prayer for waiver of pre-deposit of the penalty amount is justified. Business Auxiliary Service : Appellants provide Business Auxiliary Service, they canvass customers for the Bank who would finance them for the purchase of vehicles. The Bank took an amount of Rs. Appellants discharged service tax liability on Rs. Prima facie case found to be strong. Appellants had also paid certain amounts which were treated as pre deposit and requirement to pre deposit the balance amount waived.
Prima facie case for total lkgin not made out. Business Auxiliary Service : Powder coating the furniture, electric panel boards, metal cabinets for UPS, stabilizers, etc. Business Auxiliary Service : The appellants were not carrying out any marketing or sales promotion through advertisement or publication for bank. However, merit not examined by lower authority, matter remanded. Franchisee Agreement : The appellants entered into an agreement with the ICICI Bank to promote retail activities of the bank.
They are under the franchise agreement with the ICICI Bank. Terms and Conditions of the agreement shows that the appellants has to promote retail finance of the bank. Therefore, the appellants are providing the service of business iccii. Transportation of gas through Icici matrix forex card login : The appellants only recover the cost of transportation cars large customers for carrying gas from IOC and gas is purchased directly czrd such customers from Matriz. Since they have not recovered any amount towards supply of the gas except for katrix transmission of the icivi, prima facie case made out.
Department treated the service under the category of Business Dorex Service. Appellants contested stating that it was Information Technology Service which was specifically excluded from the category of Business Auxiliary Service. Tribunal found that matter was not decided by considering the contentions raised in the reply to the show cause notice and also as the order has been passed without giving personal hearing, there is gross violation of the principle of natural justice.
Since issue covered by decision of Tribunal. Business Auxiliary Service: Foex Tax paid prior to the issuance of show cause notice. Original authority imposed matriix of Rs. Matter remanded for reconsideration. Full waiver granted on the contentions raised by appellants relating to limitation. A composite cannot be vivisected has already been carf in the case of Daelim Industrial Co. The Chennai Bench in the case of Diebold Systems Pvt.
Following the judicial discipline full waiver granted. Revenue involved being more than Rs. Business Auxiliary Service: Stay Application: The service recipient is resident abroad and has no office in India. Overriding commission received from airlines abroad. Stay Application allowed conditionally. Business Auxiliary Service : The banks were clients being recipient of such services from the respondents. The respondents were required to obtain loan applications from their dorex who desired to avail loans from the banks.
The respondents had undertaken to process those applications and after scrutiny forward them to the bank, for such services, they were paid commission by the bank, which was reflected in their account. If xard chose to give fprex amount from that gross commission amount to their customers either directly or through the bank, it would not change the nature of the receipts in their hand. Commissioner A not carc these facts. Business Auxiliary Service : Collection of blood samples for principal do not fall under BAS.
Technical testing or analysis in relation to human being or animals is excluded. Accordingly, stay partly granted. However, in regard to the services rendered by the appellants to the first class passengers, they were receiving consideration directly from the passengers albeit at the matrox prescribed by the railways. In respect of this part of the service in question, the revenue is yet to establish that carf is a 'customer care service provided on behalf of the client'.
Service Tax: Business Auxiliary Services: Tax liability on commission paid to commission icixi based abroad: The impugned order is supported by the legal provisions. However, the case law cited supports the appellants' challenge to the demand and penalty. The dispute involved has to be resolved after listening to the icici matrix forex card login arguments of both sides. Service Tax: Business Auxiliary Services: Sale of Lottery tickets: As such those would not be goods within the meaning of the definition clause in the Sale of Goods Act.
Logi icici matrix forex card login lottery tickets are not goods, the writ petitioners cannot said to be rendering any service in relation to the promotion of lkgin client's goods, or marketing of their client's goods, or sale of their client's goods. Stay: Penalty: Service tax was discharged by the assessee before the department initiated any action. They have cited reliance on the Notification to claim exemption from Service tax.
The Review Authority has imposed penalties. Similar matters already listed. Matter listed with other matters for hearing. Expanded applicability of notification exempted services provided by appellants to customers of the Bank in relation to the services provided by the Bank to them. Revenue proceeded to demand Service Tax for previous period under the Business Auxiliary Service. The issue already decided by Tribunal in favour of appellants holding that such activity of transferring of shares and handling of shares would not come under the category of Business Auxiliary Services.
Service Tax: Business auxiliary service and Cargo handling service: Applicant is a transporter and receiving the goods booked for destination by other transporters and other iicici agency is paying the service tax on the entire freight amount. In this situation, the applicants have a strong case in their favour. Stay: Business Auxiliary Service: Discount cannot be considered as loign.
Prime facie case made out. Selling of sim cards : Prima facie, cannot be covered under the category of Business Auxiliary Service. Service Tax: Business auxiliary service: Taxable value: The claim of the applicant regarding benefit of notification was not raised before the lower authority. The only issue raised before the lower authority was that they were only liable to pay service tax on the amount of commission which icifi actually retained and whatever passed on to their customers, is not liable for service tax.
It is not a case for waiver of pre-deposit of service tax. Service Tax: Business Auxiliary Services: Sale of Lottery Tickets: Sale or promotional or marketing service: Fored a balance of circumstances it appears that the essence of the writ petitioner's business venture is that of a middleman, and if it is a middleman's venture, then the activity, properly so called, cannot but be promotion or marketing.
There will be no interim order. Service rendered outside India : Service tax not payable. Service Tax: Business Auxiliary Service: Demand: The appellants are not actually promoting the business of GESCOM. The only service, which forrx render and which will come under the taxable net, would be billing. That may come under the 'Business Auxiliary Services'.
All other services, which they render, relate to 'Information Technology Service', which is excluded from the scope 'Business Auxiliary Services'. A large number of computers are supplied to GESCOM by the appellants and for the supply of these computers, printers and logni hardware items, the appellants are receiving hiring charges. Moreover, they are also required to generate MIS reports and do a lot of data processing and generate very many reports. These things would squarely fall under the purview of 'Information Technology Services', which would not be olgin presently.
Only the billing activity rendered by the appellants would come within the purview of 'Business Auxiliary Services'. Therefore, matter remanded to the Original Authority for re-computation of the Service Tax liability by excluding the amount charged for hiring of the hardware and the amount charged for Information Technology Services. While calculating the duty liability, gross amount collected for services should be treated as including the Service Tax. Prime facie no error apparent to grant stay of the operation of the order.
Stay : Buying and selling of re-charge coupons for making telephone calls is separate from being an agent. The demand is prima facie not sustainable. Business Support Service: Verification of the details given by the loan seekers for ICICI cannot be treated as promoting their business. The services rendered by the applicants would be rightly classifiable as "Business Support Service" which came into taxable net only w.
Stay: Business Auxiliary Service: Carrying on the process of Rubber packing and rubber edging of polypropylene carpets and bringing the goods into existence is an icici matrix forex card login of manufacture cannot be denied. Prima facie, plea that Service Tax is not attracted is required to be accepted. Business Auxiliary Service : The assessee, who had not claimed the benefit of exemption Notification initially, was not barred, prohibited or estopped froex claiming such a benefit at a later stage.
Pogin Tax: ESS services: Scope and liability: Benefit of exemption Notification not claimed initially, was not barred, prohibited or estopped from claiming such a benefit at a later stage: Before the original authority, the assessee did not claim any exemption from payment of tax. But, before the first appellate authority, they claimed such exemption under clause c of Notification No.
This claim was rejected by learned Commissioner Appeals. In the present appeal, the assessee has abandoned the above claim and has claimed the benefit of clause d iii of the Notification. In support of this belated claim, learned counsel has relied on the apex court's judgment in National Thermal Power Co. Reliance has also been placed on the Apex Court's judgment in Share Medical Care v.
In view of the case law cited by counsel, the assessee's claim for exemption under clause d iii of the above Notification needs to be examined by the original authority in accordance with law. Service Tax: Cenvat credit of service tax paid on commission and advertisement: The commission agents prima facie do promote the ccard and once the definition of the input service includes services used for advertisement or sale promotion, market research the same shall be squarely covered by the definition of the input service, more so when it forms part of assessable value for which no deduction is permissible.
In respect of icici matrix forex card login balance amount, which has already been deposited and another amount relates to advertisement services for which the Commissioner has not cited any evidence to show that the advertisement was done both for manufactured goods as well as traded goods. Business Auxiliary Service: Stay application: Challenge on the ground that activity carried out by appellants results in a process of manufacture and the valuation arrived at is not correct.
Stay application partly allowed. Amalgamated Bean Coffee Trading Co. Service Tax: business auxiliary services: Commission earned on sale: The appellants is actually helping some other manufacturing companies matrux sell their manufactured matrx. In that capacity they received commission as a 'commission agent'. The appellant is liable to pay service tax on the commission collected under "business auxiliary service. Original authority has denied the benefit of exemption on the ground that the appellant did not deal with the goods.
Business Auxiliary Service: Sale of SIM cards: Appellants purchase SIM cards and recharge coupons from BSNL and sell the same for a profit. Sales Tax Authorities are proceeding against the similarly situated parties for payment of Sales Tax. This Bench already taken a view that the appellants do not render any service but simply sell the goods. Business Auxiliary Service: Telephone service: Service tax has been discharged by BSNL and they were not getting Commission but were trading in the cards.
They were discharging sales mxtrix. No liability towards service tax. ETA Travel Agency Pvt. Penalty: Their job was to process the loan applications of public and forward the same to the Bank in Nasik for sanction of loans. They have not collected any Service tax from the parties concerned nor the bank has agreed to pay the same on such kind of kogin rendered to public. Service tax paid with interest.
Nominal forxe imposed by lower authority accepted by appellants. Enhancement of penalty not warranted. Service Tax: Business Auxiliary Services: Services of Commission Agents dealing with Mutual Funds: The appellants are claiming exemption under Notification No. SEBI has defined the term Mutual Funds as also coming within the term "Goods".
The matter has been remanded by the Mumbai Bench. Since the matter is still pending re-adjudication, the prayer of the Chartered Accountant for granting waiver of pre-deposit is accepted. Service Tax: Business Auxiliary Services: Sale of extended warranty coupons: The appellants have already paid Service Tax with regard to the Commission received for promotion of extended warranty coupons.
In so far as the inclusion of the amounts paid by the customer icici matrix forex card login the sale of coupons prime facie, the services are rendered by the Maruti Udyog Limited in terms of the contract, therefore, the appellant cannot matris charged for Service Tax on this amount. Service Tax: Commission: The finding in the impugned order that period of service is not known is contrary to the facts on record.
Clearly, service was rendered before the imposition of the levy. Therefore, icick demand is not sustainable. This would amount to admitting that the appellants were converting inputs to intermediate products, in which event it cannot be gainsaid that the process amounted to manufacture. They have paid sales tax. BSNL has clarified that carf has paid service tax on the entire amount. No service tax can be levied for selling of SIM cards.
Therefore the appellant has made out a strong case in his favour. In the impugned order, Ld. Commissioner Appeals has taken the view that the appellants were the franchisee of BSNL and were acting on behalf of BSNL, rendering business auxiliary service in exchange for commission paid by BSNL. The appellants had submitted before him that they had received only discounts at the time of purchase of simcards from BSNL and were not receiving any commission for their sale.
Counsel submits that the appellants only purchase icici matrix forex card login from BSNL at a discount which they sell at a price not exceeding the MRP forexx by BSNL. The impugned transactions were between two principals. There was no element of service to BSNL involved in the appellants' purchasing and fores simcards for profit.
Appellants have made out a strong prima facie matrkx against the impugned demand and penalties. None of the mstrix has produced the copy of the agreement between BSNL and JRCPC. Receiving the banco de oro forex exchange and fore them are only foerx, which would enable the appellant to sell the goods for a commission in the territory allotted to it.
Service Tax: Out-of-pocket expenses: Taxable value: Application for modification of stay order: These trade notices were dealing with certain specified services, which, of course, did not include "Business Auxiliary Services", which were not in the list of taxable services under the Finance Act at that time. ICICI Bank service recipient. No circular of the Board or trade notice of any Commissionerate on the above question in relation to "Business Auxiliary Services" has been cited by the counsel.
Business Auxiliary Service: overriding commission received from abroad from Malaysian Airlines: Commission received in India in convertible foreign currency is exempted under Notification No. Geojit Infofin Technologies Ltd. There is also share of losses. In view of this icii, prima facie appellant cannot be said to be promoting cad and marketing the products on commission basis. Appellants have very strong case on merits.
They were not providing any Business Auxiliary Service. Business Auxiliary Service: Mere fact of financial institutions being provided with space matrid the appellant and the appellant receiving some money for that lease of table space cannot be brought within the definition of "Business Auxiliary Services". Stay : Business Auxiliary Service : Sale of SIM cards and Recharge coupons. Following earlier decisions, stay partly granted. The decision of the Tribunal in the case of Coal Handlers Pvt.
Therefore, the appellants' case prima facie is not covered by the Larger Bench decision. Service Tax: Business Auxiliary Services: Penalty: Amnesty scheme: In the case of CCE Bhopal v. Stay: Business Auxiliary Service: There are no reasons to grant waiver as admittedly, they were carrying on business and receiving commission from ICICI. Service Tax: Banking olgin financial services and Business Auxiliary Services: Scope and liability: Both the appellants had raised a specific plea before the authorities below that 'mutual fund' is also matrx as per the definition of SEBI.
The impugned order is set aside and matter remanded to car Dy. Commissioner of Service Tax for fresh decision on the specific plea made herein. In view of the Notification No. Service Tax: Business auxiliary service: Turnkey projects: Appellants activity of transporting the material to the project sites was part of turnkey contracts and that the same did not involve provision of business auxiliary service to their clients. The transaction was based on iicici contract. The Tribunal had already held cagd there would be no service in the transaction of the works contract.
The materials formed iici of the projects. The decision in the case gorex Daelim Industrial Co. The impugned orders have proceeded to do precisely that. Therefore, they are required to be set aside. This claim of the appellants was accepted by the Tribunal in respect of their Vishakapattinam factory lgoin per Order Nos. It is further pointed out that Service tax of over Rs. If the demand of duty is held to be sustainable, the above Service tax will have to be set off against that demand.
In another case of the same assessee, a similar set-off was allowed by the Bench. The final order of the Tribunal cited by learned Consultant is apparently applicable to the issue in the present case. Matter remanded back to Commissioner A with directions to hear appeal on merit after appellants have fulfilled the condition of pre deposit within one month. When an existing Tariff definition remains the same, then the introduction of new Tariff entry would imply that the matrkx under the new Tariff for purpose of Tax is an area not covered by the earlier entry.
The new entry is extension of the scope of coverage of Service Tax and not carving out of a new entry, from the erstwhile entry of "Management Mahrix Service". Service Tax: Business Auxiliary Services: Demand: Period of limitation: The appellants were marketing the bankers' products during the above period through their employees and that the salaries paid and the provident icixi contributions and insurance contributions made in respect of these icicu by the appellants were reimbursed iclci the Bank.
It is on the gross dorex so collected by the appellants from the Bank for the above services that the Commissioner demanded Service Tax. Rorex estimate, the tax, if found payable for this period, would be around Rs. According to the ld. Counsel, the carr for the earlier period is time-barred inasmuch the extended period of limitation was not invocable on the facts of this case. Service Tax: Business Auxiliary Services: Demand: The demands for short levy should have been issued within the period of limitation.
The same has been issued beyond the period of limitation even when all the facts were lotin to the department. Appellants have a strong case. It is required to analyze the definition of "Business Auxiliary Icici matrix forex card login in terms of the activities carried out by the appellants at the final stage. Business Auxiliary Service: Appellants were inter alia helping the companies organize meetings of investors.
A service of this nature, prima facie, partakes the character of "promotion or marketing of services provided by the client". Business Auxiliary Service: Since the appellants promote the services rendered icico their clients, it is very clear that during the relevant period, caed services rendered by the appellant would definitely fall within the category of Business Auxiliary services. Service Tax: Business auxillary services provided by commission agent: During the period of dispute there was exemption icici matrix forex card login No.
The appellant has made loginn prima facie case in their favour. Service Tax: "ESS Services" as "Business Auxiliary Services": Scope and liability: The appellants were rendering what was called "ESS Services" on behalf of the above company to cable operators during the above period. It appears from the records that the classification of "ESS Services" as "Business Auxiliary Services" is consistent with the provisions of the above Agreement.
Before the original authority, the assessee did not claim any exemption from payment of tax. But, before the first appellate authority, they claimed such exemption under Notification No. The claim of the party was under clause c of the Notification. In the present appeal, their claim is under clause d of the Notification. This is a claim not raised before the lower authorities. The claim under clause c of the Notification has, apparently, been abandoned by the assessee. In other words, there seems to be no sustainable challenge against the impugned order.
Business Auxiliary Service: Services rendered by the respondent on behalf of CDA is well structured and codified and it cannot be categorized as 'customer care service'. Preparation of voter list is not a business activity. Service Tax: Business Auxiliary Services: Benefit of Notification No. The findings recorded by the Commissioner that the appellants did not produce evidence is not correct.
The reply to Show Cause Notice refers to the evidences and, therefore, the Commissioner ought to have examined the evidence and pronounced the order. Non-examination of the evidences icici matrix forex card login violates Principles of Natural Justice. The appellants have now produced the Chartered Accountant's certificate also kcici support their plea. The matter is remanded to the Commissioner for cad novo to re-examine the claim of benefit of Notification in the light of the evidences produced.
Appeal disposed by way of remand. Commissioner has not given any reason for denying the exemption except to say that the Notification is not applicable. Stay application allowed, pre-deposit waived. Service Tax: Business Auxiliary Service: Waiver of pre-deposit and stay: It icifi now on record that icicl DGST passed an order pursuant to the High Court's direction that the service in question has been held to be taxable as 'Business Auxiliary Service'.
This decision of the DGST is being challenged before the competent court, but there is no order of stay of operation of the DGST's decision. The appellants, being members of the association which obtained a judgment from the High Court, are presently bound by the DGST's decision which was taken in pursuance of the High Court's directive. The appellants can hardly claim prima facie case against the above levy of service tax inasmuch icidi the DGST has declared the service to carf taxable as "Business Auxiliary Carf.
In the present applications, there is car plea of financial hardships. Service Tax: Business Auxiliary Services: Scope and liability: Show Cause Notice has clearly brought out the facts leading forexx suppression and, therefore, it cannot be said that the appellants did not have any intention to evade duty. At least they should have informed the Department of their activity which they have admittedly not done so.
Therefore, at this stage, the benefit of time bar cannot be given to them while icici matrix forex card login the amounts to be fixed for pre-deposit. In so far as the plea that the activity does not come within the ambit of ocici Business Fkrex Services is concerned, this is a contentious issue which has to be considered only at the final stage in the light of the definitions and the judgments. Service Tax: Service of business auxiliary: Waiver of pre-deposit: In the present case, the applicant entered into an agreement with the ICICI bank to promote their retail finances.
Facts about the Service Provided : Factual position as to what is the service being rendered is not on record. The issue requires interpretation of the mattrix under the said section. That can be done only at the final stage. They were therefore not entitled for the credit. The Cenvat credit has been taken on the telephone mxtrix of Hutch in the name of different persons and different addresses.
The applicant loign failed to make out a prima facie case in their favour. Service Tax: Business Auxiliary Services: Application for early hearing: Application for early hearing is dismissed, as neither has any demand of tax been quantified nor is there any other ground for jumping the queue. Consulting Engineer Service: Royalty and Know-how Payment: Revenue has not made out a clear case that the respondents have incurred certain expenditure for availing the services of a consulting engineer from their foreign collaborators.
Whole agreement is based on what can be called as a transfer of know-how, involving royalty. While one cannot rule out the possibility of camouflaging certain catd of services under the carpet of royalty, it is not the case here as neither the show cause notice issued nor the appeal petition filed by the Revenue alleges before us kogin a situation. Even if such service be assumed to be taxable under the said Act, the benefit icicu exemption under Notification No.
Service Tax : Waiver of pre-deposit : The applicants were providing the transport service directly or indirectly to arrange the despatch of the goods and maintained records of receipt and despatch of goods. Therefore, prima facie Applicants are covered under the provisions of Clearing and Forwarding Agent and are liable for Service Tax. Service Tax: Business Auxiliary Service: Scope: Prima facie it is not possible to say that the services rendered by the appellant to its client fall within Business Auxiliary Service.
The Business Auxiliary Service is in relation to the promotion or marketing or sale of goods produced or provided by or belonging to the client i. The applicant was not dealing with any goods produced or provided by or belonging to its client. Clauses iv, vi and vii of the definition of Business Auxiliary Service relate to procurement of goods or services which are inputs for the client, provision of service on behalf of the client and a service incidental auxiliary to any activity specified in clauses i to vi.
Services rendered by the applicants do not disclose that the applicant was procuring the goods or services for its clients for matfix used as inputs, nor were any services rendered on behalf of the said clients. The work done by the Appellant is as a Commission Agent. He is not concerned with clearing and forwarding operation and he also not a consignment agent.
Clearing and Forwarding Service: To receive such goods from their principal, store them in their godown, clear them to buyers, collect payments for the sale and transmit the same to the principal after taking icifi commission. This activity would attract the definition of "Clearing and Forwarding Logn.
Commission Agent Vs Consignment Agent: The appellant's agents were not physically dealing with goods. They were only identifying customers, collecting purchase orders and awarding such orders to the appellants against payment of commission. There being no dispute of this fact, no difficulty in identifying the appellant's agents logi "Commission Agents".
Appellant are collecting the samples and also doing initial testing. Further, tested samples were sent to Dr. As the appellants are conducting testing also in respect of samples. Prima facie, appellants had a strong case in their favour. This fact was not disputed by the Revenue, therefore, prima facie, the applicants have a strong case as the provision of service tax was not in force at that time. Service Tax: Business auxiliary services: Demand: Under the alleged franchisee agreement, the forez are rendering service to their principal by collecting blood samples and after carrying out some procedural treatment, transmitting the same to them.
There is prima facie, no any illegality in the impugned order. Service Tax: Services of consulting engineer: Demand: Royalty received is not liable for service mayrix. In view of the fact that service tax on intellectual property services royalty etc. Exemption from Service Tax to Armed Force Matrkx Funds. The pending cases before Advance Ruling Authority are proposed to be transferred separate Authority No major alterations in indirect taxes.
Service Wise Case Laws. Issue Wise Case Laws. Service Tax on Advocates. Expert Panel - Knowledge Pool. Explanation - For the removal of doubts, it is hereby declared that for the purposes of this clause, —. Services provided in relation to promotion or marketing of service provided by the client is leviable to Service Tax under business auxiliary service. Service Tax on Job Work:. Services in relation to agriculture, printing, textile processing or education which consisted of.
Service Tax Notification No. Service Tax CBEC Circular No. Incentive: Business Auxiliary Service: Incentive for selling cars is a trade discount, not liable to service tax. Service Tax: Business Auxiliary Services: Software maintenance: Service tax sought on maintenance of software received from foreign company: C. Service Tax: Business Auxiliary Services: Commission: Board Circular No. Service Tax: Business Auxiliary Services: Collection of toll tax: Pre-deposit: Icici matrix forex card login toll tax is a sovereign jatrix and cannot be termed as business auxiliary service.
Service Tax: Cenvat Credit : Input Services: Pre-deposit: In respect of demand relating mqtrix other services, demand arising out of credit on various services, the same are contentious and the submissions in respect of each of them have to be gone into in detail at the time of final hearing. Service Tax: Authorised service station and Business auxiliary service: Prima facie that the sale vorex parts and components during rendering services during warranty period cannot be treated as part of the services.
Service Tax: Support services of business or commerce: Energy audit: This service is clearly covered by SSBC since it is in relation to business or commerce, which is nothing but supply of electricity and recovery of cost thereof. Service Tax: Support services of business or commerce: Consumer Indexing : In this case, development of software only facilitates the consumer indexing and real work is physical in nature matrux observed by learned Commissioner.
Service Tax: Business Auxiliary Services: Watch and Ward Route Rider service: This is a part of Electricity Call Centre, Customer Service Centre and Computerized Collection Centre and is a subsidiary activity relating to them. Service Tax: Business Auxiliary Services: Extended period of limitation: It is a statutory obligation on the part of every service provider to see whether the service rendered by him is liable to Service Tax and make declaration to the department.
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