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India Pvt Ltd Elite Elevators Ltd bman International Infotech Services Private Limited Atmastco Pvt Ltd Brown House cons. The appellant has made out a prima facie case for waiver of pre-deposit. Activities relating to procurement of inputs, production of goods (not amounting to manufacture) or provision of services on behalf of a client is included in Business Auxiliary Service. The activity undertaken by the appellant, fall under the category of "managing distribution and logistics".e. STO 2008 cestat 180 Pre-deposit: Pre-deposit Order as prima facie the Tribunal did not find merits in the appellants contention that establishment expenses being reimbursed to them by the company, that portion cannot be added for charging service tax on the business auxiliary service.

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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. STO 2013 cestat 529 "Business Auxiliary Service Demand: Stay: Relationship between the appellant and the Bank on principal to principal basis and it was not a agency relationship as is specifically stated in the agreement. Shivani infotech ssid consultants development PVT LTD Advanced Micro Services Pvt Ltd RJS Technology creative head hunters ATA Electric Limited creative head hunters Maven Silicon Softech Pvt Ltd TMS kunal enterprises vinirma consulting PVT LTD techmahindra Mackexperts technologies pvt ltd Royal Placement Continental Hub For. Techtrend Solutions NRH Easing Life Consultants Pvt ltd Kaur 360digrii Life Insurance Corporation of India Binacatunes Media Pvt. Webguruz Technologies Pvt ltd Mia Vita unix connections PVT. Fore Support Services India Pvt Ltd Leadsys TransForm Solution d ocean star ships theguidance koshers consulting pvt ltd SnS Network (M) Sdn Bhd RND softech m Talent Edge Jasper Clite Technologies Gigstudio JPJ Technologies Ninestars Information Technologies Ltd Venpa Staffing ispg Technologies (I) Pvt Ltd. Vijay Sharma., that applicant had strong primafacie case in their favour. Canaries Roland Associates Demps Offshore Services reliance capital human capital Chetu India inptc godawaripower plant Gannaon dunkerley Co Global Delight MAA kamakhya HR consultants private limited Dicon Digital Advertising Pvt Ltd unmannedengineeria Salasar calltech Pvt Ltd Tripmac Tourism P Ltd Sri Kumkum Consultancy SKI USA. Jayhind Baliraja Bhuudesiy Sevabhavi Sanstha Myhospy india echnology Eligere India Crescendo Transcription Pvt Ltd arudhra machines kheraauto pvt ltd Firstsource solutions Ltd. (para 5) STO 2010 Kar 658 Service Tax: Clearing and Forwarding Agent service/ Del Credere Agent: Liability of Del Credere Agent: Combined reading of the definition of C F agent under the Finance Act under Section 65(25) and the meaning of Del Credere Agent Meaning. Corporate guarantee provided to a bank for loans taken by another entity falls within Section 65(12) of the Act and not under BSS as defined in Section 65(104 c).

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