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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Export of service of not - After receiving the taxable service ...


Legal Ruling: Service Export Status Unaffected by Usage Location; Appellant's Non-Involvement Confirms Export Despite Local Use.

March 1, 2019

Case Laws     Service Tax     AT

Export of service of not - After receiving the taxable service by the overseas entity, the place of actual use of service will not be considered as the relevant factor for export inasmuch as the appellant was not a party to the service used within India

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