Business auxiliary service classification limits taxable services to specified promotional, procurement, production, customer care and ancillary activities. The definition establishes business auxiliary service as services relating to promotion, marketing or sale of client goods or services, customer care, procurement of inputs, production or processing for the client, provision of services on behalf of the client, and incidental or auxiliary activities (billing, collection, account maintenance, inventory management, evaluation of prospective customers or vendors, public relations, management or supervision). It includes commission agent services while excluding information technology services and activities amounting to manufacture; 'inputs' are goods or services intended for use by the client.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Business auxiliary service classification limits taxable services to specified promotional, procurement, production, customer care and ancillary activities.
The definition establishes business auxiliary service as services relating to promotion, marketing or sale of client goods or services, customer care, procurement of inputs, production or processing for the client, provision of services on behalf of the client, and incidental or auxiliary activities (billing, collection, account maintenance, inventory management, evaluation of prospective customers or vendors, public relations, management or supervision). It includes commission agent services while excluding information technology services and activities amounting to manufacture; "inputs" are goods or services intended for use by the client.
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