Home Highlights April 2016 Year 2016 This

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1. Refund of Service Tax paid on input services - appellant performs the role of intermediary for the overseas service receiver - place of provision of services - export of...

2. Import of service or not - “courier” service and “air travel agency” service - “last mile” delivery of packages - the overseas correspondents ensure delivery of such...

3. Demand of service tax - Business Auxiliary Service - evaluation of market trends and identification of prospective customers in India for the overseas entity held as...

4. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

5. Export of service - intermediary services - place of provision of services - In absence of any documentary evidence that the appellant had acted as an intermediary...

6. Export of services or not - place of consumption of services - the customers of foreign entity are located in India and assessee are receiving the commission in respect...

7. Export of service of not - After receiving the taxable service by the overseas entity, the place of actual use of service will not be considered as the relevant factor...

8. Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's...

9. Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals...

10. Demand of service tax on roaming charges - The appellant, as a licencee of the domestic telecommunication regulatory regime, is not conferred with empowerment to operate...

11. Cash refund - export of services or not - the technical and consultancy service, commences from the stage of undertaking the test on the goods procured and the service...

12. Export of service or not - the services rendered in the form of auditing and accounting of various entities situated in India - assessee forwarded the certificate to the...

13. Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said...

14. Levy of service tax - Consulting Engineers Services - reimbursement of expenses - export of service or not - The demand on account of reimbursement of expenses to their...

15. Classification of services - services provided by the applicant to its overseas client - export of services or not - Place of supply - intermediary services - The...