Intermediary services or not - Revenue has not shown as to how ...

Service Tax

December 6, 2019

Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service receiver of the main service - Since the nothing has been brought on record to show that appellants were providing the intermediary services to the recipient in manner as defined by Rule 2(f) we do not find any merits in the submissions of the revenue that place of provision of services in the present case will be location of service provider as per Rule 9

View Source

← Previous Next →

Intermediary services or not - Revenue has not shown as to how ...

Service Tax

December 6, 2019

You may also like:

Place of supply - intermediary service - Refund of Cenvat Credit - export of services - An intermediary is a person who arranges or facilitates provision of the main...

Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

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

Nature of supply of service - Support services or Intermediary service - applying the test mentioned in the Education Guide, held that, applicant is not a person who...

Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

Levy of service tax - export of services or not - Distinct Person - In the present case the appellant are on better footing as they have constitutionally two different...

Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and...

Classification of supply of services - intermediary services or not - It is very clear from the applicant's submissions that they are not providing any services on its...

Refund of Service Tax erroneously paid - intermediary service or not - place of supply of services - The appellant is not said to be acting as an intermediary i.e., the...

Classification of services - rate of GST - Intermediary services - Overseas Commission Agent located outside India - In the present case, the import of services shall be...

Classification of Services - Management services - intermediary services or not - the service of sales presentations of the products of H-J Family of Companies is...

Classification of services - intermediary service or not - benefit of exports - The applicant is providing intermediary service in the name of hand holding service and...

Business auxiliary service and GTA services provided under two different firms name separately - composite service or not - Both GTA services and business auxiliary...

Quick Updates: