https://www.taxtmi.com/circulars?id=5422 Brand owners granting use of trademarks and technical assistance render an Intellectual Property Service taxable on gross consideration. Where a contract bottling unit performs the complete process amounting to manufacture as per the Central Excise Act, the BAS exclusion applies and BAS is not chargeable; partial processes such as packing or labelling remain chargeable to Business Auxiliary Service. Rent from leasing a distillery is taxable under Renting of Immovable Property Service. en-us Mon, 27 Oct 2008 00:00:00 +0530 Mon, 09 Jan 2012 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5422 Brand owners granting use of trademarks and technical assistance render an Intellectual Property Service taxable on gross consideration. Where a contract bottling unit performs the complete process amounting to manufacture as per the Central Excise Act, the BAS exclusion applies and BAS is not chargeable; partial processes such as packing or labelling remain chargeable to Business Auxiliary Service. Rent from leasing a distillery is taxable under Renting of Immovable Property Service. Circulars Service Tax Mon, 27 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5422