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 September 2016 Year 2016 This

Whether services provided by the appellant as commission agent ...

Service Tax

September 23, 2016

Whether services provided by the appellant as commission agent for sale of goods of its foreign principal M/s Barco Control Rooms GMBH, Germany on their behalf is to be treated as export of services under Rule 3 of Export of Service Rules, 2005 during the relevant period - Held Yes - AT

View Source

 


 

You may also like:

  1. Business Auxiliary Services - After sale service was agreed to be provided by MAN Germany on its own account. The discount that is being offered by the Appellant to MAN...

  2. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  3. Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as...

  4. CENVAT Credit - Commission agent's services - mere selling agent of goods cannot be equated with the agent providing sales promotion activities - credit denied - AT

  5. TDS provisions were complied with by agent, who had made payment on behalf the principal assessee - no disallowance of expenses in the hands of assessee - AT

  6. Demand of service tax - C & F are agent services - mere booking of orders for the principal by an agent on commission basis is not covered under C & F agent services - AT

  7. Refund claim - Export of service or not - Appellant are providing the service of maintenance of equipment on behalf of their foreign clients to Indian buyers - refund allowed - AT

  8. Demand of service tax - Exemption to the principal would be available to the agent also.

  9. TDS u/s 195 - payment made to its parent company - Although, the assessee strongly relied upon the certificate issued by the Deloitte GmbH and contended that the payment...

  10. Export of services - the procurement of orders in the Indian market, on behalf of the foreign principal for which payment is received in foreign exchange from the...

 

Quick Updates:Latest Updates