![Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-BAS-Service-Tax-taxscan.jpg "Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT [Read Order]")
Mere Classification of Income under ‘Profit Sharing’ or ‘Commission’ in Books is Insufficient to Levy Service Tax under BAS: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that mere classification of income under "profit...
![Transportation of Goods for Domestic and International Trade Exempted from BAS, No Service Tax Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Delhi-Service-Tax-Demand-No-Service-Tax-Demand-International-Trade-Taxscan.jpg "Transportation of Goods for Domestic and International Trade Exempted from BAS, No Service Tax Demand: CESTAT [Read Order]")
![Transaction of Share Sale cannot be considered as an Activity Promoting Business of Purchaser of shares: CESTAT sets aside Service Tax Demand under BAS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Chennai-Service-Tax-Service-Tax-Demand-BAS-taxscan.jpg "Transaction of Share Sale cannot be considered as an Activity Promoting Business of Purchaser of shares: CESTAT sets aside Service Tax Demand under BAS [Read Order]")
![No Service Tax under BAS and BSS on Job work of Cutting Plates /Coils: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/No-service-Tax-service-Tax-BAS-BSS-CESTAT-Coils-Cutting-Plates-taxscan.jpg "No Service Tax under BAS and BSS on Job work of Cutting Plates /Coils: CESTAT [Read Order]")
![Implementation and Usage of Information Technology by APTS is not BAS: CESTAT quashes Denial of Service Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Implementation-and-Usage-of-Information-Technology-APTS-BAS-CESTAT-taxscan.jpg "Implementation and Usage of Information Technology by APTS is not BAS: CESTAT quashes Denial of Service Tax Exemption [Read Order]")
No Service Tax Leviable on Commission received from Overseas Entities as Consideration for BAS as they are Export of Service: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)has held that no service tax leviable on commission is received from overseas entities as consideration for...
![No Service Tax Leviable on Commission received from Overseas Entities as Consideration for BAS as they are Export of Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Service-Tax-Commission-from-Overseas-Entity-BAS-Export-of-Service-CESTAT-Chandigarh-taxscan.jpg "No Service Tax Leviable on Commission received from Overseas Entities as Consideration for BAS as they are Export of Service: CESTAT [Read Order]")
Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the export of educational books and classified the service under the category...
![Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Export-of-Educational-Books-Export-Educational-Books-clearing-and-forwarding-agent-service-BAS-CESTAT-taxscan.jpg "Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]")
CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the payment of address commission on the grounds of non-inclusion of activity...
![CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Payment-of-Address-Commission-Non-inclusion-Activity-under-BAS-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]")
No Service Tax under BAS leviable on GSA Commission received from Airlines on Promoting and Marketing Services by Foreign Airlines [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax under Business Auxiliary services (BAS) is leviable on General Sales Agent (GSA)...
![No Service Tax under BAS leviable on GSA Commission received from Airlines on Promoting and Marketing Services by Foreign Airlines [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-BAS-leviable-GSA-Commission-Airlines-Promoting-Marketing-Services-Foreign-Airlines-taxscan.jpg "No Service Tax under BAS leviable on GSA Commission received from Airlines on Promoting and Marketing Services by Foreign Airlines [Read Order]")
Compression of Natural gas Amounts to manufacture under Central Excise Tariff Act, Service Tax not Leviable Under BAS: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that compression of natural gas amount to manufacture under Central Excise Tariff Act and service tax...
![Compression of Natural gas Amounts to manufacture under Central Excise Tariff Act, Service Tax not Leviable Under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Compression-of-Natural-gas-Amount-to-manufacture-under-Central-Excise-Tariff-Act-Natural-gas-Service-Tax-BAS-CESTAT-Central-Excise-Tariff-Act-taxscan.jpg "Compression of Natural gas Amounts to manufacture under Central Excise Tariff Act, Service Tax not Leviable Under BAS: CESTAT [Read Order]")
Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), noted that the export of “Information Technology Software Services” is classifiable as Business Auxiliary...
![Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Export-Information-Technology-Software-Services-BAS-Cenvat-Credit-CESTAT-taxscan.jpg "Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]")
Incentive or Commission Received by Travel Agency from Amadeus India not liable to Tax u/s 65(19) of Finance Act: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the incentive or commission received by the Travel Agency from Amadeus India not liable to tax...
![Incentive or Commission Received by Travel Agency from Amadeus India not liable to Tax u/s 65(19) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Incentive-Commission-Travel-Agency-Amadeus-India-Tax-Finance-Act-CESTAT-TAXSCAN.jpg "Incentive or Commission Received by Travel Agency from Amadeus India not liable to Tax u/s 65(19) of Finance Act: CESTAT [Read Order]")