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Service Tax - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Levy of service tax - export of services or not - Distinct ...

Service Tax

June 8, 2022

Levy of service tax - export of services or not - Distinct Person - In the present case the appellant are on better footing as they have constitutionally two different entity one is the appellant and other is M/s Celtic Cross Holding Inc. USA. Therefore, following the judgment of Gujarat High Court, it is clear that in the present case the appellant and the service recipient are two distinct person, hence, the service provided by the appellant to M/s. Celtic Cross Holding Inc. USA clearly falls under export of service. - AT

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