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Service Tax - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

100% EOU - Levy of service tax - export of services - Scientific ...

Service Tax

January 8, 2022

100% EOU - Levy of service tax - export of services - Scientific and Technical Consultancy Service - Delivery of report to its client is an essential part of the service, report was delivered outside India and same was used outside India. This is not the disputed fact. We hold that the respondent satisfied the conditions of rule 3(2) and accordingly, the respondents are eligible for the exemption - AT

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  2. Scientific and technical consultancy service - the essential character of the service rendered by the appellant is scientific and technical consultancy service and the...

  3. Refund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance...

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  11. Scientific and Technical Consultancy Service - In-house training M/s SMC, Japan does not covered under Scientific and Technical Consultancy Service in terms of Section...

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