Maa 104 business writing

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Maa 104 business writing

Marketing or promotion means activities which are directed towards furtherance of sale. Organization and selling of lotteries are globally treated as supply of service.

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Lotteries Regulation Act, 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.

Service provided by the distributors or agents in relation to promotion or marketing of lottery tickets are leviable to Service Tax. Lotteries fall under the category of games of chance.

Games of chance are known under various names like lottery, lotto, bingo etc. 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.

American Italian: Dictionary

Thus, it has very wide scope for levying Service Tax. As per the definition of Business Auxiliary services, services as commission agent are considered Business Auxiliary services. Commission person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person i deals with goods or services or documents of title to such goods or services; or ii collects payment of sale price of such goods or services; or iii guarantees for collection or payment for such goods or services; or iv undertakes any activities relating to such sale or purchase of such goods or services.

As regards the question whether Insurance agents, Clearing and Forwarding agents working on commission basis fall under the definition of business auxiliary service, it is clarified that they do not, as they are specifically covered within the definition of other specified taxable services, namely the Insurance service and Clearing and Forwarding Service respectively.

Under Section 65A of Finance Actit has also been provided that in case of overlap, a service would be classified under the head, a which provides most specific description, b in case of a composite service having combination of different taxable services, the service which give them their essential character and c in case the test of a and b does not resolve, the service which comes earlier in the clauses of Section 65, i.

Since, Insurance services and Clearing and Forwarding Services are more specific description and were also subjected to Service Tax prior to imposition of tax on business auxiliary service, the insurance agents, Clearing and Forwarding agents working on commission basis would fall under those respective categories.

From this, it follows that a particular service can be taxed only under one head of service. It is not possible to give an exhaustive list of business auxiliary services, the following are illustrations of services that are covered under this category viz.

The services provided in relation to getting a customer, verification of prospective customer, processing of purchase order etc would also be covered under Service Tax.

maa 104 business writing

Service Tax on Job Work: The activity of production or processing of goods for, or on behalf of, the client either amounts to manufacture or it amounts to Job work. According to Section 65 19 business auxiliary services does not include any activity that amounts to manufacture.

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. According to Rule 2 n of the said rules, "job work" means processing or working upon of raw material or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for aforesaid process and the expression "job worker" shall be construed accordingly.

maa 104 business writing

So, if process amounts to manufacture the duty of Excise will be levied and if it does not amount to manufacture the Service Tax can be levied. Exemption can be availed only if a goods are produced using raw materials or semi-finished goods supplied by the client and goods so produced are returned back to the said client b for use in or in relation to manufacture of any goods falling under the First Schedule to the Central Excise Tariff Act,c on which appropriate duty of excise is payable.By Deng Kur Deng, Pennsylvania, USA September 19, (SSB) In the middle of chaos, citizens are left confused and drained because of individuals’ interests.

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