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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Export of services or not - International Inbound Roaming ...

Service Tax

March 13, 2019

Export of services or not - International Inbound Roaming Services - Place of Provision of Services - for the entire period of dispute, since the service recipient is outside India, the same amounts to export of services.

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  2. Levy of Service Tax - international inbound roaming charges received by the appellant - Whether, after notifying the POPS Rules, 2012, the FTO is no more to be...

  3. 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...

  4. Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid...

  5. Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and...

  6. Rebate of Service Tax - exports of service or not - services of tele-communication provided by the appellant to the international inbound roamer in Indian territory and...

  7. Export of services or not - services rendered for foreign companies (which do not have any business place/agency in India) in India - services provided in respect of...

  8. Place of provision of services - The appellant are not intermediaries in terms of Rule 2(f) of the Place of Provision of Service Rules, 2012. Therefore, the appellants...

  9. Intra-state day - Export of services - Intermediary Services - Constitutional validity of provisions for determination of place of supply - Zero rated supply -...

  10. Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and...

  11. Place of Provision of Services - Scientific or Technical Consultancy Services - Making studies - the location of service provider shall be place of provision of service...

  12. Levy of GST - distinct person - support services - Export of services or not - place of supply of service - In the present case, the applicant is a company incorporated...

  13. Export of service or not - the marketing services are provided in respect of goods which are made physically available by the recipient of services (i.e. IIUL through...

  14. Export of services – international roaming – service is rendered to the foreign telecom service provider who is charged for the services and not to the subscriber of...

  15. Export of service or not - Since because the ultimate beneficiary is abroad, it cannot be claimed that the appellants are exporting services. Neither the place of...

 

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