The mission of Business and Ancillary Services is to make every interaction with faculty, staff, students and the university community positive and successful while providing quality goods and services. It includes various support functions that work together to provide the necessary services in a pleasant, enthusiastic and timely manner. Deliveries received and stored in the Company`s warehouse are the property of the Company: the sale of Deliveries takes place upon delivery of the Goods to the Company within the meaning of the Contract. Deliveries received and stored in the Company`s warehouse are therefore the property of the Company. While the company charges spirits producers for the services it provides to promote the sale of spirits, these are recoveries or penalties imposed on suppliers under the contract. Since the sale on delivery of goods is carried out in accordance with the terms of the contract, the activities carried out by the company cannot be considered as services supplied to someone else and therefore subject to service tax. The clauses of the collective agreement govern the consideration determined and exchanged. The corresponding conditions are mutually agreed before delivery of the goods. Tax on services: Business ancillary services from 01.04.2005 to 31.03.2010: Activity of the “assembly, commissioning or installation service (ECIS): Scope and liability: In challenging the valuation of BAS concluded in the arbitration decision, it is argued that the gross value taken into account by the decision-making authority is based on the profit and loss account and balance sheet kept on an accrual basis and that the The amount actually received, which would be the gross consideration received, and the tax base, is significantly lower. Since the prima facie case is not favourable to the applicant as regards the aspect of the characterisation of the services provided (as BAS), according to which the tax liability is assessed, a waiver of advance payment cannot be envisaged. However, the applicant is required to pay the service tax established for BAS after crediting the amounts already transferred to BAS that were transferred to BAS between 2004-05 and March 2010. (paragraph 3).
The contracting authority wrongly classified the service element of ECIS`s operations. If the petitioner has provided services to its customers by installing the electronic products it sells and the costs incurred have been reimbursed by the major manufacturers, the services provided by the petitioner to the manufacturers of the products may constitute BAS but not ECIS. There is strong evidence in favour of the claimant with respect to the claim attributed to ECIS. (paragraph 5). Business Attendant Service: Request: Callers selling Bank products. The banks` products were nothing more than banking services. Consequently, the applicant marketed ex facie the services of its customers, namely the banks. In other words, its activities fall directly within the scope of “promotion or marketing of customer services”, which has been part of the definition of BAS since 1.7.2003.
Business ancillary services are services that are the small additional and support services provided to large organizations to achieve their primary purpose or services. Business auxiliary service: The decision-making authority did not take into account the Council`s circular, which clearly distinguishes between two services: dismissal of the case. Business Auxiliary Service: Sale of SIM cards on a commission basis: The activity corresponds to the purchase and sale of SIM cards on the open market on a lucrative basis and therefore cannot fall into the category of “Business Auxiliary Service”. Service Tax: Business Auxiliaries: Extended Limitation Period: Every service provider has a legal obligation to verify whether the service they provide is subject to the service tax and to submit a return to the Ministry. There was no indication whether the complainant had sought clarification from the service or whether he had obtained legal advice on the duty to provide services. The complainant was legally required to apply for the registration of various services and to pay the service tax. It should be noted that on 3.3.06, when the notification was filed, the applicant itself had not declared all the activities it had carried out. Therefore, you must maintain the call at an extended time frame. (para.
22) [Explanation – For the avoidance of doubt, it is clarified that, for the purposes of this paragraph, “Service relating to the promotion or marketing of the Service provided by the Customer” includes any service provided in connection with the promotion or marketing of modification games organized, performed or promoted by the Customer, in any form or name, whether conducted online or not, including lottery, lottery, bingo;] Business Ancillary Service: Discounts and incentives received by the media from complainants are included in the value of services provided by complainants to their clients in the “Business Ancillary Services” category. Services Tax: Payments to Indian claimants in Indian currency for money sent from abroad collected in the United States and other countries by M/s Western Union: Business services: Scope: PML had a contractual agreement with M/s Western Union Financial Services Inc. New Jersey to make payments to Indian claimants in Indian currency for money sent from abroad, which is confiscated in the United States and other countries by M/s Western Union. The relationship between M/s Western Union and PML consists of money transfer services that are not taxable services in India. That activity does not fall within the category of ancillary business services, since they received the Commission and did not invoice or provide services to the Indian applicants, as was found in an identical dispute before that board in Muthoot FinCorp Ltd., v. CCE Visakhapatnam [STO 2009 CESTAT 1763]. (paragraphs 5 and 6). Funds transferred by the Appellant are made directly to Western Union. If that is the case, the applicant may be regarded as providing the services to Western Union, the beneficiaries of which are located outside India.