You weizmann forex bangalore airport seeing this page because we have detected unauthorized activity. Services provided in relation to promotion or marketing of service provided by the weizmann forex jaipur airport is leviable to Service Tax under business auxiliary service. Marketing or promotion means activities which are directed towards furtherance of sale. Organization and selling of lotteries are globally treated as supply of service.
Act, 1998 enables State Governments to organize, conduct or promote lotteries. Lottery tickets are printed by the State governments and are sold through agents or distributors. Tickets are delivered by the State Government to the distributors at a discounted price as compared to the face value of the tickets. Thus, the procurements of input, capital goods or input services as defined in the CENVAT Credit Rules, by any person for a client i. Commission agent: As per the definition of Business Auxiliary services, services as commission agent are considered Business Auxiliary services.
This exclusion is given to avoid double taxation on same product. Manufacture attracts levy of Excise duty, thus the production or process which does amount to manufacture is excluded from levy of Service Tax. Third Schedule, involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Nil’ rate of duty or duty of excise wholly exempt.
Small service providers whose aggregate value of taxable services rendered in the previous year has not exceeded the limit of Rs. Services provided for official or personal use of foreign diplomatic missions and family members of diplomatic missions. Taxable service provided by a person, having his place of business, fixed establishment, permanent address or usual place of residence, in a country other than India, and which is received by a hotel located in India, in relation to booking of an accommodation in the said hotel, for a customer, who has his place of business, fixed establishment, permanent address or usual place of residence, in a country other than India, is exempt from the whole of the Service Tax. Such services are liable to Service Tax under Business Auxiliary Service . Service Tax CBEC Instruction letter F. Service Tax CBEC Instruction Letter F.