Retrieved October 3, 2011. On the similar issue had granted waiver from pre deposit. STO 2010 cestat 675 Service Tax: Business Auxiliary Services: Application for stay on operation of order: Commission received from finance companies : This issue is settled by the Tribunal in favour of the respondents in the case of Popular Vehicles Services Ltd. STO 2012 cestat 284 Maintenance or Repair Service v/s Business Auxiliary Service: Repairs undertaken by the appellant were in relation forex richmond bc to the sale of machines by M/s L T Komatsu Ltd. 'transport terminal' appearing in the definition of cics. Section 65(25b) of the Act, as amended, defines the term "Commercial or Industrial Construction service". A b Kar, Ian.
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The auction giant will protect customers by banning the use of online money transfers. But, before the first appellate authority, they claimed such exemption under Notification. Further as the properties are being taken to run Cafe Coffee Day, certain conditions have been enumerated so as to ensure the smooth functioning of outlets on day to day basis and cooperation by Appellants in this regard. Therefore, the order of the Commissioner (Appeals) in setting aside the penalties imposed under Sections 77 78 is justified and calls for no interference. Lottery tickets are printed by the State governments and are sold through agents or distributors.
STO 2011 cestat 308 Business Auxiliary Service: Income from Mutual Funds: Being considered as goods exemption under 13/2003-S.T available: Prima facie case made out. Cics does not apply to work relating to certain, specified utilities viz. Transport terminal constructed by L T for RIL to store, purify process extracted gas cannot be held to be public goods. STO 2013 cestat 501 Business Auxiliary Service: When the word 'processing' was included in the definition only with effect from, it is not legal on part on revenue to demand the service tax on the activity. Therefore, the liability to pay service tax on the payouts for data confirmation was squarely on the appellant: Directions issued for partial pre deposit.
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Condition of pre-deposit of duties and penalties waived and allow the stay petition unconditionally. STO 2006 cestat 184 Business Auxiliary Service: Services rendered by the respondent on behalf of CDA is well structured and codified and it cannot be categorized as 'customer care service'. After the amendment, the appellants were liable to pay Service Tax. Service provided by the distributors or agents in relation to promotion or marketing of lottery tickets are leviable to Service Tax. Appellant has not even made the copy of the contract available to the department. EasyLink Services International weizmann forex card Corporation is now a separate company.
Though the Corporation charges the liquor manufacturers for services rendered by it to promote the sale of liquor, these are recoveries or penalties imposed on the suppliers as per the contract. "Trust Safety Blog - Western Union and Trade Me members: A terrible combination". Revenue involved being more than.5 Crores, matter to be heard out of turn. Handicraft, international Security Hold, w H Smith 4, women Accessories bags, international Security Hold. Because of deregulation at the time, Western Union began sending money outside the country, re-inventing itself as "The fastest way to send money worldwide" and expanding its agent locations internationally. Burden of Proof: It was for the department to establish the positive effects of display of logo and it was not for the assessee to prove the negative.
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STO 2012 cestat 495 Business Auxiliary Service: Service received from abroad prior.4.2006 set aside: After.4.2006 the issue to be decided afresh: Matter remanded. The impugned order is set aside and matter remanded to the. STO 2011 cestat 124 Service Tax: Business Auxiliary Services: Commission: Pre-deposit: Prima facie, the assessees have promoted or marketed insurance mediclaim policy and therefore have rendered Business Auxiliary Service. STO 20emand :.25/2004-S.T exempted service provided under the category of Business Auxiliary Service for the period from July, 2003 to September, 2004. According to the. In other words, there seems to be no sustainable challenge against the impugned order.(Para 1). STO 2011 cestat 289 Business Auxiliary Service: Discount on the bills earned by appellants not at par with commission on which they paid service tax, this being only price mechanism not liable to tax as commission. STO 20 Banking Other Financial Services: Business Auxiliary Service: Transfer of money from foreign nations to India: Western Union is getting their payment from the person remitting money abroad and hence obviously the services rendered by PML is ultimately.
Talreja Trade (HUF) for marketing this liquor. STO 2008 cestat 432 Service Tax: Waiver of pre-deposit: Demand: The differential demand of service tax is on account of denial of the benefit of Notification. STO 2011 cestat 344 Business Auxiliary Service: Cash Management Service: Collection of bills for electricity and telephone not covered under BAS. STO 2012 cestat 98 Business Auxiliary Service: Demand: Stay: Appellants earning commission and discount from mutual fund companies: No evidence produced that they were getting commission/discount from MF companies: Directions for pre deposit issued. Paras 2, 5, 6, 7, 8, 17, 22 Petition disposed off. The prayer for remand of the case supported by the learned consultant is accepted.(Para 4 Appeal allowed by way of remand. The supplies received and retained in the warehouse of the Corporation are the property of the Corporation: Sale of the supplies take place on delivery of goods to the Corporation in terms of the contract. Commissioner has not given any reason for denying the exemption except to say that the Notification is not applicable. All other services, which they render, relate to 'Information Technology Service which is excluded from the scope 'Business Auxiliary Services'. Accounting Code, service Tax 00440225, interest 00440226, penalty 00441371, definition: According to Section 65 (105) (zzb any service provided or to be provided to a client, by any person in relation to business auxiliary service is a taxable service.
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STO 2011 cestat 334 Service Tax: Service tax under the head, Business Auxiliary Service on the toll collected: Demand: The agreement also disclosed the intention of nhai to enter into an agreement with weizmann forex card cidbi for the purpose of implementing. STO 2010 cestat 263 Service Tax: Business Auxiliary Service: Export of Services: Service provided to foreign supplier: Refund: cbec Circular. Paras 1, 5, 7, 8, 9, cestat 799 Service Tax: 'Business Auxiliary Service' during the period to as well as "Storage and Warehousing Activity of rendering various services to promote sale of liquor owned by the suppliers: Scope. Reported in STO 2005 cestat 245, Tribunal rejected identical plea of DR and held that the provisions of scheme would apply to all assessees. Therefore with effect from.6.2005, they discharged the service tax liability. 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. The appellants can hardly claim prima facie case against the above levy of service tax inasmuch as the dgst has declared the service to be taxable as "Business Auxiliary Service". (para 6,9) STO 2011 cestat 175 Service Tax: Busineaa auxillary services: Demand: The definition of "Business Auxiliary Services" during the period.9.2004.2.2005 (relevant period in the present case) was indicating about the services rendered "production. 40 Connection to military intelligence edit There were allegations in the book, "The One Percent Doctrine: Deep Inside America's Pursuit of Its Enemies Since 9/11" that Western Union provided United States military intelligence with personal information. Manufacture has been defined u/s 2(f) of Central Excise Act, 1944. 19 Acquisitions edit In May 2009, Western Union announced its intention to acquire Canada-based Custom House from Peter Gustavson. Services in relation to agriculture, printing, textile processing or education which consisted of a) procurement of goods or services, which are inputs for the client; or b) production or processing of goods for, or on behalf of, the. Since, it is undisputed, in this case, that the amount received by the appellant is in respect of servicing of 'light commercial vehicles the Circular would directly apply and appellant is not liable to pay any Service Tax on such amount received by him.
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30 Western Union Mobile edit In October 2007, Western Union announced plans to introduce a mobile money-transfer service with the GSM Association, a global trade association representing more than 700 mobile operators in 218 countries and covering.5 billion mobile subscribers. 13 In honor of Valentine's Day 1959, Western Union introduced the Candygram, a box of chocolates accompanying a telegram featured in a commercial with the rotund Don Wilson. It was very clear that with effect from.6.2005, they would be liable for service tax under the category 'Business Auxiliary weizmann forex card Service'. STO 2012 cestat 844 Business Auxiliary Service: Stay: Appellants reimbursed amounts to their group company in USA for purchase of software from Microsoft USA: No evidence that appellants group company retained any portion of amount with them: No evidence. The only issue raised before the lower authority was that they were only liable to pay service tax on the amount of commission which they actually retained and whatever passed on to their customers, is not liable for service tax. Sales Tax is levied on the first sale by the appellants: As per Section 5(2C) of the kgst Act, sales tax is levied on the first sale by the appellant. The appellants have strong case in their favour Para 4). The work done by the Appellant is as a Commission Agent. 39/2009-S.T.,dated Service Tax Notification.
STO 2008 cestat 142 Services rendered outside India: Stay: Prima facie, the weizmann forex card Apex Court has held that the service tax is not leviable for the service rendered outside India. There will be no interim order. Cbec vide its circular. Central Board of Excise Customs vide Circular. Casson, Herbert Newton (1911). Application for waiver of the pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal.(Para 6). The appeal is partly allowed in the above terms. 22 Custom House and its subsidiary m were sold to Euronet Worldwide in 2015 and operate under its HiFX brand. Overriding commission received from airlines abroad. Scam industry and money laundering edit Western Union advises its customers not to send money to someone that they have never met in person. Expanded applicability of notification exempted services provided by appellants to customers of the Bank in relation to the services provided by the Bank to them.
8/2005-ST dated.3.2005 in weizmann forex card respect of the job work done for their clients during the period March and April 2005 and March and April, 2007 is available: The assesses were doing production not amounting to manufacture during the. This would amount to admitting that the appellants were converting inputs to intermediate products, in which event it cannot be gainsaid that the process amounted to manufacture. Therefore, prima facie Applicants are covered under the provisions of Clearing and Forwarding Agent and are liable for Service Tax.(Para 4). STO 20tay: Business Auxiliary Service: Discount cannot be considered as commission. When the whole leave processed that finally goes for drying process. When an existing Tariff definition remains the same, then the introduction of new Tariff entry would imply that the coverage under the new Tariff for purpose of Tax is an area not covered by the earlier entry.
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STO 2007 cestat 220 Penalty: Their job was to process the loan applications of public and forward the same to the Bank in Nasik for sanction of loans. It has to be noted that even.3.06, when the application was made, the appellant had not indicated all activities undertaken by them. (para 6) STO 2010 cestat 63 Service Tax: Business Auxiliary Services: Waiver of Pre-deposit: The demand has arisen on the ground that the appellant was providing marketing, administrative, technical and other auxiliary, services It is the submission that such activities. Merely because these items were used in undertaking the repairs /maintenance, the same may not become part of the services undertaken. STO 20ervice Tax: Business auxiliary service: Activities - excavation/ raising of factory grade Bauxite at the mines of Madras Aluminium Company Ltd. Therefore, they are required to be set aside." In view of the above ratio, the impugned order was not sustainable.(Para 2,4). Thus, from the terms and conditions entered into by the appellant, it is clear that the appellant was acting as a commission agent by procuring the orders for the sale of the goods and not as Clearing Forwarding Agent. Case remanded back with directions. "Opinion: Migrant money transfers or development aid? It sold Airfone to GTE in 1986 for 39 million in cash. "Jack Ma's Ant Financial Buys MoneyGram for 880 Million". STO 2013 cestat 262 Business Auxiliary Service: Waste Water or any waste for dispersal per se cannot be considered as goods. Commissioner of Central Excise, Chennai.
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The trade was entertaining doubt is clear from the first line of weizmann forex card the Board Circular which is a reasonable cause in terms of the provisions of Section 80, to set aside the penalty imposed under Section 78 of the Act.(Para 2). The penalty imposed under Section 75A is confirmed as Section 80 has no applicability to penalties imposed under Section 75A. Accordingly, waiver of entire service tax and various penalties (para 3,6) STO 2011 cestat 90 Service Tax: Business Auxiliary Services: Collection of toll tax: Pre-deposit: Collecting toll tax is a sovereign function and cannot be termed as business auxiliary service. 08/2003-ST dated, Call Center means a commercial concern which provides assistance, help or information, through telephone, on behalf of another person. STO 2012 cestat 517 Business Auxiliary Service: Sale of SIM Cards: A trading activity and no service portion involved : Issue no more res integra: Departmental appeal dismissed. A/473-475/WZB/06/C-II, dated STO 20in Appeal Nos. STO 2005 cestat 88 Service Tax:Waiver of pre-deposit of duty and penalty: In this case, the transfer of technology was effected during the year 1995-96. 08/2004-ST., dated Service Tax Notification. STO 2008 cestat 425 Service Tax: Stay/Dispensation of pre-deposit: Cargo Handling service: The facts relating to Cargo Handling Services require a closer study, which can be had at the final hearing stage. STO 2013 cestat 570 Business Auxiliary Service: Within the framework of the agreements, considered in the context of the taxable BAS, as defined in Sections 65 (19) read with 65(105) (zzb) of the Act, the conclusion is uncontestable that. STO 2007 cestat 80 Business Auxiliary Service: Since the appellants promote the services rendered by their clients, it is very clear that during the relevant period, the services rendered by the appellant would definitely fall within the category of Business Auxiliary services. 1, Saturday, December 20th, 1913. STO 2007 Sikkim 361 Service Tax: Business Auxiliary Services: Sale of Lottery tickets: As such those would not be goods within the meaning of the definition clause in the Sale of Goods Act.
STO 2012 cestat 569 Business Auxiliary Service: Stay: In view of different views expressed by different benches: Benefit to be extended to the assessee: Prima facie case made out for waiver. The benefits of the services rendered by the appellant are accrued to a person who is situated outside India and to Western Union, who is also situated outside India.(Para 9,10). STO 2011 cestat 79 Service Tax: Business Auxiliary Services: Providing space to financial institutions in authorized service station: Board Circular. This would not, constitute bank guarantee within the meaning of the said expression in Section 65(12) of the Act. Under BAS, there are seven sub-clauses. Thus, the procurements of input, capital goods or input services as defined in the cenvat Credit Rules, by any person for a client.e. The activities rendered by the appellant would be covered only under the category of 'business support services' and that also with effect from when specific entry was brought into taxable services under Section 65, (104C) of the Finance. STO 2012 cestat 554 Business Auxiliary Service: Activity not amounting to manufacture in respect of plastic/metalised film decided by the Supreme Court: Directions issued for pre deposit. Matter remanded for reconsideration. Following various restructurings that included negotiations with Carl Icahn who became a large bond holder,. STO 20elling of sim cards : Prima facie, cannot be covered under the category of Business Auxiliary Service. STO 2008 cestat 525 Service Tax: CHA service: Limitation: The appellants have a case on limitation in respect of the entire demand for the period beyond the normal period of one year preceding the date of the show-cause notice.(Para 2).
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Hence advance-fee fraud and romance scammers continue to receive funds via Western Union confident in the knowledge that money lost to overseas scammers is almost always unrecoverable. The appeal is thus allowed by way of remand. Bhandari Hosiery Exports Ltd. (para weizmann forex card 12) Service Tax: Business Auxiliary Services: Registering of complaints and collection of bills: Once the appellants deal with the customer, he is acting on behalf of the electricity company/department and therefore classification of services provided by the appellant. Therefore, the appellants have strong prima facie case against the demand (Para 2,4,5). "Equita Financial Advisor to ISI Holding for the disposal of Angelo Costa to Western Union". This is definitely improper exercise of power and unnecessary burden to the assessee. However it was top-heavy with stock issues, and faced growing competition from several firms, especially the Atlantic and Pacific Telegraph Company itself taken over by financier Jay Gould in 1875. In 1861 it opened the first transcontinental telegraph.
(para 4) STO 2010 cestat 259 Service Tax: Business Auxiliary Service: Providing Table Space: The appellant had provided table space to the financial institutions for which they were getting some money from them. These services, prima facie, are not in the nature of either C F services or business auxiliary services.(Para 2,3). Receiving the goods and storing them are only incidents, which would enable the appellant to sell the goods for a commission in the territory allotted. The applicants cannot use those specifications/brand names to produce the goods on their account. Appellants have very strong case on merits.(Para 3). Therefore, it is quite clear that this cannot be classified.T. The issue already decided by Tribunal in favour weizmann forex card of appellants holding that such activity of transferring of shares and handling of shares would not come under the category of Business Auxiliary Services.
The issue requires interpretation of the term under weizmann forex card the said section. (para 12) Service Tax: Business Auxiliary Services: Maintenance Repairs of software: Clarification which widens the scope of tax cannot have retrospective effect: In every case, word 'maintenance' has been used. Currently, transfers sent from the Western Union website require telephone confirmation of the sender's identity. Location, concessionaire 1, books Periodicals, international Security Hold, dC Books. Explanation to Section 65(19 iv) inputs means all goods or services intended for use by the client. 23/2006-S.T., dated, (w.e.f ) Service Tax Notification. Therefore, the impugned demand and penalties are not sustainable. STO 20 Business Auxiliary Services: Demand: Stay: If the petitioner was providing the anti-corrosion treatment for its own material, there would be no question of a taxable service having been provided, since service to oneself is not a taxable service: Pre deposit waived. In view of the above decision, prima-facie, no merit in the stay application and the same is dismissed.
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For other uses, see, western Union (disambiguation). The materials formed components of the projects. STO 2007 cestat 449 Service Tax: Business Auxiliary Services: Sale of extended warranty coupons: The appellants have already paid Service Tax with regard to the Commission received for promotion of extended warranty coupons. 59/8/2003, dated A-B C-D E-H I-M N-R S-S T-Z Case Laws Related STO 2014 cestat 57 Service Tax: Business Auxiliary Services' during to : Activity of 'Erection, Commissioning or Installation Service (ecis Scope and liability: For disputing the valuation. STO 2013 cestat 171 Business Auxiliary Service: Demand: Stay: Since computerised data processing is weizmann forex card specifically excluded from the scope of BAS as per explanation thereof, the question of confirmation of demand under BAS prima facie does not arise. According to Section 65 (19 business auxiliary service means any service in relation to- (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service. Following the decision of the Larger Bench in the case of M/s. Tribunal observed that this aspect has not been considered by the adjudicating authority or the Commissioner, hence, the matter remanded back.
STO 2013 cestat 195 Business Auxiliary Service: Discounts and incentives received from media to the appellants is includable in the value of the services rendered by the appellants to their clients under the category of "Business Auxiliary Service". Not covered in the definition of C F Agent. STO 2009 cestat 42 Service Tax: Business Auxiliary Service: Commission paid for sale of goods outside India: Penalty: Even before the issue of the letter dated.8.2006 from the Superintendent, the appellants had discharged the service tax liability along with interest. Since the appellant herein is an individual and procuring the goods for clients which are inputs for his client, the assessee is covered by the first part of the Notification and is, therefore, entitled to benefit of the exemption under Notification. STO 2013 cestat 828 Business Auxiliary Service: Demand: Stay: Appellant failed to make out a prima facie case against weizmann forex card the demand of service tax raised under "business auxiliary service, amounting to over.4 crores. STO 2013 cestat 203 Demand: Stay: Business Auxiliary Service: Activity of packaging undertaken in respect of fertilizer would form an integral part of the manufacturing activity and cannot be viewed as a service activity, especially in the context. These things would squarely fall under the purview of 'Information Technology Services which would not be taxable presently. STO 20ervice Tax: Business Auxiliary service: The petitioner, exported rice, sesame, seeds cashew nuts etc. The said activity of freight forwarding does not come within the category of "Clearing Forwarding Agency Services".