Refund claim - Export of services - intermediary services or not ...

GST

November 24, 2023

Refund claim - Export of services - intermediary services or not - - The activities performed by the petitioner are original activities and for doing the same, it has been charging costs from FKDG. Therefore, it cannot be stated to be intermediary of FKDG and the services provided by it to FKDG cannot be stated to be intermediary services. Thus, a wrong observation has been made by the respondents in this regard. - Refund directed to be processed and allowed - HC

View Source

← Previous Next →

Refund claim - Export of services - intermediary services or not ...

GST

November 24, 2023

You may also like:

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

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 / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

Refund claim of service tax paid - the appellant is assisting or facilitating their principal to purchase goods from India and no third party is involved which is in...

Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

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...

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...

Export of services - intermediary services or not - Refund of unutilized input service - The telecommunication service provided by SGIPL qualify for export since it is...

Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and...

Refund claim - export of service - zero rated supply - receipt in convertible foreign exchange - Amount received through Paypal in Indian currency - The High Court...

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

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

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

Refund of service tax on taxable services used for export of goods – assessee claimed refund of service tax on taxable services used for export of MT of Chrome...

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...

Quick Updates: