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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Whether services provided by overseas branches of the respondent ...


Overseas branch services excluded from total turnover for refunds u/r 5, CENVAT Credit Rules, per Notification 5/2006-CE(N.T.).

July 20, 2017

Case Laws     Service Tax     AT

Whether services provided by overseas branches of the respondent has to be included in the total turnover, particularly when the adjudicating authority has not included the same in the export turnover for the purpose of refund under Rule 5 of CCR, 2004 read with N/N. 5/2006-CE(N.T.) dated 14-3-2006? - Held No

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