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The demand raised beyond the normal period of limitation against the appellant is clearly barred by limitation. It is on the gross amount so collected by the appellants from the Bank for the above services that the Commissioner demanded Service forex election Tax. (para 3) STO 2011 cestat 2 Service Tax: Pre-deposit: Business Auxiliary Services: Service provided by Direct Selling Agents/Teams for promoting the marketing and business of Private Sector banks : If non-obtaining of registration can be held. 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 Consultancy Service". STO 2013 cestat 611 Commission Agent who Procures orders would be Covered Under: 'Business Auxiliary Services' and not under 'C F Agent's Services'. STO 2013 cestat 828 Business Auxiliary Service: Demand: Stay: Appellant failed to make out a prima facie case against the demand of service tax raised under "business auxiliary service, amounting to over.4 crores. This Bench already taken a view that the appellants do not render any service but simply sell the goods. STO 2008 cestat 205 Turnkey project : Arbitrary order : Appellants had entered into a contract with M/s Madhya Pradesh State Transport Department on a turnkey basis for automation of the entire Transport department so that driving licence. Hyundai Santro,.90 -.65 Lakh *Ex-showroom Price New Delhi. Therefore, it is not a fit case for total waiver(Para 5). It has to be noted that even.3.06, when the application was made, the appellant had not indicated all activities undertaken by them.

Business Auxiliary Services, sec 65(105 zzb)

STO 2013 cestat 275 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 of service and would not be taxable in India. The appellant has made out a prima facie case for waiver of pre-deposit. 'transport terminal' appearing in the definition of cics. STO 2007 cestat 187 Service Tax: Business auxiliary service: Taxable value: The claim of the applicant regarding benefit of notification was not raised before the lower authority. In view of this position, prima facie appellant cannot be said to be promoting business and marketing the products on commission basis.


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This Section was introduced with effect from.04.06. The burden to establish the charge was squarely upon the department which it failed to discharge. 13/03 extended the exemption benefit to sale of goods. STO 2006 cestat 550 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. Tribunal observed that this aspect has not been considered by the adjudicating authority or the Commissioner, hence, the matter remanded back. STO 2008 cestat 94 Producing or processing of goods : On the issue of processing the goods for a client' and not on behalf of a client and that processing of goods for a client become liable to service. Date of the show cause notice. 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.(Para 6). The said notification has been amended by Notification.


Renault Twizy Urban 80 verbruik en prijs

STO 2009 cestat 973 Service Tax: Business Auxiliary Service: Activity, which produces excisable goods which amounts to manufacture, though may not result in production of excisable goods: Scope and liability: The activity of manufacturing of the product. 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. STO 2008 cestat 40 Business Auxiliary Service : Prima facie selling new mobile connections and recharge coupons (bucks) belonging to M/s Spice Communications (P) Ltd., amounts to rendering of Business Auxiliary Service in light of Apex Court judgement. S/35/08/WZB/cstb dated took a view that the agreement is a franchisee agreement. STO 20 Information Technology Service: Business Auxiliary Service: Appellants provided services classifiable under IT Service and not BAS : IT service became taxable 16/5/2008: Demand set aside. STO 2007 cestat 398 Service Tax: Business Auxiliary Services: Scope: The agreement indicates that the appellants and the M/s. It is not for this Tribunal to deal with the issue as to whether display of logo would fall in this category or not. The submissions made in support of the present application is argumentative and does not bring out a prima facie case for his clients inasmuch as the trade notices of 19id not, deal with the question whether, in relation to rendering of "Business. Cbec vide its circular. STO 20emand :.25/2004-S.T exempted service provided under the category of Business Auxiliary Service for the period from July, 2003 to September, 2004. The impugned orders have proceeded to do precisely that. STO 2012 cestat 184 Business Auxiliary Service: Demand: Stay: Services rendered by the appellants for recovery of dues is not covered under BAS but covered under BSS: Also the contention of appellants that income shown in the balance sheet. As production of goods on behalf of the client is leviable to Service Tax under 'Business Auxiliary Service' only if such production activity does not amount to manufacture.


Business News, India Stock Market, Personal

Partial pre-deposit is ordered, and on compliance balance amount of service tax, interest and penalties shall remain stayed during the pendency of appeal.(Para 14). The Board on a representation from the Coal Merchants has clarified that the activity undertaken by them would be in the ambit of C F services.(Para 3). 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 dispute stands settled in favour of the appellants vide decision of this Tribunal in the case. 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.