Home Highlights March 2014 Year 2014 This

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1. Technical testing and analysis service - reverse charge - services are imported or not - Proviso to Rule 3(ii) states that when a service is partly performed in India,...

2. Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

3. Export of Service or not - Business Auxiliary Service - no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export...

4. Import of service - Technical Inspection & Certification Services - reverse charge - merely because appellant receiving service in India does not mean service was partly...

5. Export of services or not - services rendered for foreign companies (which do not have any business place/agency in India) in India - services provided in respect of...

6. Trade fair and exhibitions service held outside India - Since, this service has not been performed in India - same cannot be treated as received in India by the appellants - AT

7. Business Exhibitions conducted abroad - Technical Inspections were done outside India - Since, these services are performed outside India there is no service tax...

8. Levy of service tax - exhibition service provided by foreign service provider in respect of exhibition in abroad - admittedly the whole of the service was provided...

9. Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be...

10. Import of services - Clearing and Forwarding Services (C&F services) - the activity of the appellant being wholly performed outside India, is excluded from service tax...

11. C&F agency service - Place of provision of service - since services have been wholly performed outside India, the activity will not be exigible to service tax by virtue...

12. Demand of service tax - Export - Prima facie, it would appear that use outside India cannot be equated with performed outside India because the expression ‘performed...

13. Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating...

14. Refund of service tax - export of service or not - Applying Rule 6A of Service Tax Rules, in the fact of the present case, the provider of service i.e. the appellant is...

15. Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in...