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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Place of supply of service - export or not - developing seeds of ...

Service Tax

February 28, 2019

Place of supply of service - export or not - developing seeds of new varieties and hybrids - entire activity is done in India, report is send to overseas client - The service is complete only when the reports are also sent to their client as per the agreement in Germany. Until the report is delivered the service is not complete and the appellant is not entitled to the consideration for the service - Held as export of service.

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