Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Service of marketing of product a person who is located outside ...


Marketing Services Consumed Abroad Qualify as Export u/r 3(3)(i), Allowing Refunds per Export of Services Rules 2005.

July 22, 2015

Case Laws     Service Tax     AT

Service of marketing of product a person who is located outside India has consumed the service outside India - qualifies as export of service as per Rule 3(3)(i) of the Export of Services Rules, 2005 - refund allowed - AT

View Source

 


 

You may also like:

  1. Export of service or not - the marketing services are provided in respect of goods which are made physically available by the recipient of services (i.e. IIUL through...

  2. The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

  3. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

  4. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

  5. The CESTAT held that the appellant's services could not be classified as intermediary services for the period July 2012 to March 2014. As per Rule 3 of the Place of...

  6. Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical...

  7. Export of services - marketing of foreign Principal’s products in India - ule 3(1)(iii) of the Export of Service Rules, 2005 - all the conditions of export satisfied - AT

  8. Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

  9. Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

  10. The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r...

  11. 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...

  12. The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

  13. Refund of Service Tax alongwith Interest - Export of services - even if a person has a fixed establishment in India, but if the services are provided and consumed in...

  14. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  15. Refund claim on Cenvat credit of service tax denied - as per revenue input services have been received by the appellants after the period of export of services - refund...

 

Quick Updates:Latest Updates