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Commissioner of Central Excise & Service Tax, Kanpur Versus M/s Gupta Overseas

Refund claim of service tax paid earlier - place of provision of service - Fashion Designing Services - proviso to Rule 3(ii) of Taxation of Services (Provided from Outside India & Received in India) Rules, 2006 - Held that - through the said Rule 3(ii) of Taxation of Services (Provided from Outside India & Received in India) Rules, 2006 certain services were deemed to have been performed in India even if they were partly performed in India and partly performed from outside India and tha....... + More

 

 

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Commissioner of Central Excise & Service Tax, Kanpur Versus M/s Gupta Overseas

 

 

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