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Business Auxiliary Service: Harvesting of sugarcane and transportation of the same to the sugar factory: To undertake that work they have entered into an agreement with the contractors who have provided the manpower for harvesting of the sugarcane and transportation of the same: Business Auxiliary Service: Demand: Stay: Processing of tobacco leaves: Tobacco leaves undergo process to make that soft and stem therefrom is separated for further procession.

They are procuring customers for these institutions and get the loan sanctioned to these customers and in lieu of this service they receive the Commission from these institutions and this way they are promoting or marketing the services of these institution and are squarely covered under clause (ii) of definition of Business Auxiliary Service: Business Auxiliary Service: Demand: Show Cause Notice: Show cause notices were issued on the basis of a prima facie assumption by Revenue that the assessee was assessable to levy of service tax for providing BAS: Reasons however not specified in the show cause notices: Air Travel Agent or Business Auxiliary Service: Commission received by appellant from IATA: Held: Classification of the services rendered by the sub-broker or sub-agent remains the same as that of main broker: Business Auxiliary Service: Demand: Stay: Whether the Cenvat credit could be availed in respect of inputs received prior to registration, is an issue which has to be appropriately considered at the final hearing of the appeal: Prima facie not persuaded with the petitioner's claim for immunity under Section 73 (3) of the Act: Business Auxiliary Service: Cricket: Demand: Stay: Dominant intention of both the parties in the agreement appears to be that the player has to play cricket and wear the logo and other things but the main objection of agreement is to ensure that the appellant played as per the requirement of franchisees: Commission: Business Auxiliary Service: Demand: Stay: the activities of the applicant in the present case are rendering service on behalf of the members in their business, and earned commission, which would not come within the purview of normal course of activities of club or association: Business Auxiliary Service: Whether the appellant is liable to pay service tax on servicing/repair of 'Power Tillers' manufactured by M/s VST Tillers and Tractors (P) Ltd.

during the warranty period and whether the power tillers (cleared by the assessee) manufactured by the assessee are also liable to service tax under the category "Business Auxiliary Service": whether service provided by the appellant can be considered as service provided by 'authorized service station' has not been considered:"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.

wherein it has been held that the services provided by the sub-agents of the Western Union is an export of service and no service tax would be attracted.

Business Auxiliary Service: invoice clearly shows that VAT liability has been discharged which indicates the sales of wire harness by Tyco Electronics Corporation India (P) Ltd. Appellant also issued an export invoice to the foreign buyer to realise the export proceeds: Documents on records clearly evidence that the transaction involved purchase and sale of goods on a principal to principal basis and not as an agent of anybody else: Business Auxiliary Service: Demand: Stay: Appellant failed to make out a prima facie case against the demand of service tax raised under "business auxiliary service”, amounting to over Rs.4 crores.

In view of the specific provisions in the agreements pertaining to the transaction, it is very clear that the appellant was not acting as a pure agent.

Therefore, the liability to pay service tax on the payouts for data confirmation was squarely on the appellant: Business Auxiliary Service: Refund: Whether the appellant can be compelled to avail unconditional exemption available for 'Business Auxiliary Service' (BAS) rendered to printing industry: Entire service is exported and there is no domestic consumption of the service rendered by the appellant: In the absence of a provision similar to the provision under Section 5A(1A) of the Central Excise Act 1944 according to which the unconditional exemption has to be necessarily availed, such a condition cannot be enforced in respect of service tax.

The overseas agents who facilitate sale of the petitioner's export of agricultural commodities fall within the scope of commission agent defined under , the exemption was restricted to business auxiliary service provided by commission agents in relation to sale or purchase of agricultural produce.