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Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Refund of Cenvat credit - export of service - benefit was ...

Service Tax

December 19, 2020

Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid inasmuch as the service recipient has its business establishment in United Kingdom and thus, the place of provision of service is outside India, which would be considered as export of service for grant of refund of service tax paid on the input services. - AT

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