Place of Provision of Services - Scientific or Technical ...

Scientific Consultancy Services in India Not Classified as Exports; Subject to Domestic Service Tax Regulations.

June 13, 2019

Case Laws Service Tax AT

Place of Provision of Services - Scientific or Technical Consultancy Services - Making studies - the location of service provider shall be place of provision of service which is in India and hence cannot be treated as export of service.

View Source

← Previous Next →

Place of Provision of Services - Scientific or Technical ...

Scientific Consultancy Services in India Not Classified as Exports; Subject to Domestic Service Tax Regulations.

June 13, 2019

Case Laws Service Tax AT

You may also like:

Refund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance...

Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

Levy of Service Tax - when such services are provided for marketing of the product in the overseas market to meet the regulatory requirement, the same cannot fall under...

The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand...

100% EOU - Levy of service tax - export of services - Scientific and Technical Consultancy Service - Delivery of report to its client is an essential part of the...

Scientific and technical consultancy service - the essential character of the service rendered by the appellant is scientific and technical consultancy service and the...

Classification of service provided by company - Not Chartered Accountant Services or Market Research Agency's Services - Nature of services rendered includes...

Export of services - performance based service - palace of supply of services - Scientific and Technical Consultancy Service - the aforesaid services rendered by the...

The HC held that the petitioner was providing export of services to its US parent company, not intermediary services. The petitioner assisted the parent in business...

Scientific and Technical Consultancy Services - Services are rendered by public funded institutions or private agencies - service rendered by the respondent in this case...

Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be...

The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

Export of Service or not - Business Auxiliary Service - no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export...

CESTAT determined that consultancy services rendered to foreign universities constitute "export of service" and are not subject to service tax. The tribunal found that...

Quick Updates: