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 October 2017 Year 2017 This

In the case of intermediary service, place of provision of ...

Service Tax

October 23, 2017

In the case of intermediary service, place of provision of services shall be the location of the service provider and therefore the services rendered by the appellant cannot be treated as export of services

View Source

 


 

You may also like:

  1. Business Auxiliary Services - intermediary services - Sub-section(2) of Section 13 specifically provides that the place of supply of services except the services...

  2. Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service...

  3. Classification of services - Marketing Services - the applicant is an intermediary. As per the provisions of Section 13 (8) of the IGST Act, 2017, it is found that the...

  4. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

  5. Development of software and services on software - POPS Rules, 2012 - the place of provision of service is the location of the recipient of the service.

  6. Export of service - intermediary services - place of provision of services - In absence of any documentary evidence that the appellant had acted as an intermediary...

  7. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

  8. Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider -...

  9. Import / Export of services - with effect from 20/06/2012 a specific Rule has been prescribed called Place of Provision of Service Rules, 2012. Though these Rules are...

  10. Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating...

 

Quick Updates:Latest Updates