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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Place of provision of service - Export of services or not - ...

Service Tax

January 17, 2020

Place of provision of service - Export of services or not - POPOS Rules - while relying on Rule 2(i)(b)(ii) the revenue ignores the existence of Rule 2(i)(b)(i) while Rule 2(i)(b)(ii) prescribes that the place of use would be relevant; Rule 2(i)(b)(i) prescribes the location of the business established would be relevant

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