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2017 (3) TMI 1025 - AT - Service TaxRefund claim - Rule 5 of the CCR, 2004 - whether the services provided onsite to the clients located abroad can be considered as export of services or not? - Held that: - Service provided from outside the taxable territory to a person located outside the taxable territory are not services for the purpose of these rules. In view of above, the services provided onsite to the clients located abroad cannot be considered as part of export turnover or part of total turnover - reliance was placed in the case of Nihilent Technologies Pvt Ltd. Versus The Commissioner of Service Tax, Pune [2016 (9) TMI 324 - CESTAT MUMBAI], where it has been held that onsite services are to be excluded from both Export turnover and total turnover - appeal dismissed - decided against Revenue.
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