Bulk Mail Handlers /
Out Sourcing Agents under the provisions of Business
Auxiliary Service for the assessment period/s between
July 1, 2003 and June ... Business Auxiliary Service." It is the appellant's charge
that none of these service providers sought mandatory registration with
the service tax department
service, General Insurance service, Construction service, Site Preparation service) that have some nexus with immovable property, it is provided that the provision of such service ... Agency service, Survey and Exploration of Minerals service, Convention service, Security Agency service, Storage and Warehousing service) where the place of performance of service
defines "taxable service"
to mean any service provided to a client, by a commercial concern in
relation to business auxiliary service.
"Goods ... Auxiliary Service :
5.4.1 Services provided in relation to promotion
or marketing of service provided by the client is
leviable to service tax under business auxiliary
collected from their customers under Business Auxiliary Services for the period 10.9.2004 to 31.12.2005. The definition of Business Auxiliary Service underwent a change ... classifying the service under Business Support Service does not mean the department has accepted correct classification of the service as Business Support Service
taxable service' came to include any service provided or
to be provided to a client by any person in relation to business
auxiliary service ... liabilities for rendering
business auxiliary service. Further, the petitioner did not obtain
service tax registration under 'Business Support Service' in relation to
charges
service, recruitment service, security
service, telephone service, transport service, training service, facility
operation service, courier service, cafeteria service and other input services
like advertisement service ... providing the service does not, ipso facto, make the service an
"Information Technology Service" and that the business auxiliary service is
taxable
2012 filed by the Revenue is covered by the definition of Business Auxiliary Service as given in Section 65(105)(zzb) read with Section ... provided to a client by a commercial concern in relation to Business Auxiliary Service was taxable. It is only by the amendment made by Finance
service is promoted or marketed by the service provider, the activity of the service provider cannot be classified under the category of Business Auxiliary Services ... business auxiliary service and that Sahara Corporation was not rendering any service as such by selling immovable property. Entry relating to the business auxiliary service
fall under Support Service of Business and not under Programme Producer Service.
17. Demand has been confirmed under Business Auxiliary service on commission income earned ... service tax and file ST-3 returns. The appellant did not pay any service tax under Intellectual Property Service, Business Auxiliary Service in respect
Raghuram:
Under Section 65(19) (i) of the finance Act, 1994 Business Auxiliary Service means any service in relation to promotion or marketing or sale ... client. Revenue proceeded against the assessee for having provided Business Auxiliary Service; for failure to obtain registration and filing returns disclosing amounts received from
