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 March 2017 Year 2017 This

Service to foreign party - scope of the term export - the ...

Service Tax

March 21, 2017

Service to foreign party - scope of the term export - the destination has to be decided on the basis of the place of consumption, not the place of performance of Service - demand set aside - AT

View Source

 


 

You may also like:

  1. BAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse charge - It is clear that the destination has to be decided on...

  2. Export of services or not - place of performance is in India - The destination has to be decided on the basis of place of consumption, not the place of performance of...

  3. Business Auxiliary Service - Export of Service Rules, 2005 - destination has to be decided on the basis of place of consumption, not the place of performance of service...

  4. Refund of service tax paid - export of services - place of supply - The destination of provision of service is to be considered on the basis of the place of consumption...

  5. Air travel agent - The services to the foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules - AT

  6. CENVAT Credit - GTA services - the credit of the Service tax paid on the transportation up to such place of sale would be admissible, if delivery of goods at destination...

  7. Provision of services to self - BAS - Export of services without receiving foreign exchange - valuation u/s 67 regarding transactions with associated parties - stay granted - AT

  8. CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory...

  9. Refund - Services provided by the appellant to Foreign Institutional Investors can be termed as export of services as the service tax being a destination based tax, the...

  10. Export of services or not - The services being in relation to business or commerce, the question of their export would be decided on the basis of location of the person...

 

Quick Updates:Latest Updates