Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the services rendered by the appellant were under BAS, has not bothered to specifically identify the limb provided under various sub-clauses under the definition of BAS. Unless the alleged service is brought under the specific limb provided under the statute, Service Tax cannot be demanded under BAS as such, since BAS is an umbrella under which various services are categorized.
Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the services rendered by the appellant were under BAS, has not bothered to specifically identify the limb provided under various sub-clauses under the definition of BAS. Unless the alleged service is brought under the specific limb provided under the statute, Service Tax cannot be demanded under BAS as such, since BAS is an umbrella under which various services are categorized.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
