129. (para 4) STO 2010 cestat 262 Service Tax: Business Auxiliary Service: Allotment of PAN card to Income Tax assesses : In the present case, the definition of "business auxiliary service" under Section 65 (19) was amended with effect from.9.2004; whereafter "incidental and auxiliary support. STO 2007 cestat 749 Service 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. STO 2013 cestat 142 Business Auxliiary Service: Job Work: Activities under taken by the appellant during the period April 07 to Sep 09 being a manufacturing activity carried out cannot be classifies as business support service and subjected to service tax. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline. STO 20 Business Auxiliary Service: To arrange for finance and granting of loans to provides certain services forex trading institute in delhi relating to the granting of loans, for and on behalf of the bank and for these activities the assessee is receiving commission, hence is liable to service tax.
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As of this writing, the Korean partners have ordered and paid for over 65,000 pieces (units) of GenUltimate! It further held that the payment did not constitute fees for included services under Article 12(4) of India-US dtaa as the make-available test was not satisfied. 21,000 crore and significant R D, advertising expenses. The Tribunal accepted libor 2 as arms length interest rate for benchmarking loan advanced by assessee to its 100 subsidiary. STO 2013 cestat 645 Business Auxiliary Service: Trading Activity: Perusal of the import documents as well as invoices showed that the transaction of high-sea-purchase sale is one of trading or sale. They were discharging sales tax. They had informed the Department all the processes undertaken by them in their letter dated.7.98. STO 2012 cestat 484 Business Auxiliary Service: Gross value received is taxable: Appellants did not receive the same amounts as shown by icici bank in its books of accounts as icici bank had made payments to customers directly out of these amounts: Stay: Waiver granted. Incurred by the assessee company were to be allowed as the said expenses were incurred for meeting with statutory compliances and obligations as imposed by law.
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