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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Export of services - taxability of ‘management, maintenance or ...


Taxability of Pre-Amendment Management Services Hinges on Client Location under Export of Service Rules, 2005.

February 16, 2016

Case Laws     Service Tax     AT

Export of services - taxability of ‘management, maintenance or repair' service rendered by the respondent prior to the amendment of Export of Service Rules, 2005 - The location of the client cannot be uncoupled from the performance of the service - AT

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