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Service Tax - Started By: - Shyam Naik - Dated:- 6-12-2015 Last Replied Date:- 8-12-2015 - A Ltd is in the business of software development. B Ltd is 100% subsidiary of A Ltd and is located outside India. B Ltd received orders for software development from customers outside India and in turn places orders on A Ltd. A Ltd supplies the software to B Ltd and receives payment for the same from B Ltd. Whether, the development and supply of software by A Ltd to B Ltd if ? Is the relationship of Holdin .....

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B is treatable as export and therefore is exempted from service tax. This is my opinion. - Reply By Shyam Naik - The Reply = Agreed with the view of Shri Rajagopalan. Had the intention of legislature been to deny export status to transaction between Holding & subsidiary, legislature would have used the term Associated Enterprise in place of the term Establishment in Rule 6A. - Reply By Ganeshan Kalyani - The Reply = As per place of provision of service rule, the place of provision of service .....

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