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2013 (8) TMI 806 - AAR - Service TaxTaxability of Marketing and Support Services - Place of provision of services - What would be the place of provision of the marketing and support services in terms of the Place of Provision of Service Rules 2012 introduced vide Notification No. 28/2012 – S.T. - Held that:- The place of provision of service to be provided by the applicant to Tandus China and Tandus US shall be the location of the service recipients, i.e. in China and US respectively, in accordance with Rule 3 of Place of Provision of Service Rules, 2012; and The provision of service by the applicant to the two recipients named above will amount to export of service within the meaning of Rule 6A of Service Tax Rules, 1994 - It hardly needed to be added that if any material difference was noticed in the facts relating to the transaction when the actual determination was made, it would be open to the concerned authorities to act appropriately according to law. Export of Taxable Services - Notification No. 2/94 - Whether the marketing and support services would qualify as export of taxable services under Rule 6A of the Service Tax Rules , 1994 introduced vide Notification No. 2/94 – S.T. - Held that:- The provisions of Rule 6A of Service Tax Rules, 1994 were satisfied in the case and therefore this would be a case of export of service.
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