Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    LTCG - deduction u/s 54F - Ownership of more than...     TaxTMI    Deductions u/s 80IC - audit report in Form 10 CCB,...     TaxTMI    Levy of penalty - The appellant was accused of...     TaxTMI    Seeking grant of bail - Evasion of GST - The High...     TaxTMI    Territorial Jurisdiction - seeking transfer of...     TaxTMI    Eligibility for Composition scheme - ice-cream -...     TaxTMI    Characterization of receipt - amount received by...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Valuation of imported goods - inclusion of royalty...     TaxTMI    Validity Of Order passed u/s 73 of the Central...     TaxTMI    Denial of Input Tax Credit (ITC) - Proof of...     TaxTMI    Rectification petition - Validity Of Order passed -...     TaxTMI    Service of SCN - Breach of principles of natural...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Export of service - Place of performance / supply of service - ...

Service Tax

January 30, 2023

Export of service - Place of performance / supply of service - The deviation in rule 4(a) of Place of Provision of Service Rules, 2012 and, considering the specific circumstance of determination by tangible presence, it would not be amenable to stretching for coverage of ‘deemed goods’, if any, owing to that limitation of pinpointing ‘service’ which is of essence in the said Rule.- AT

View Source

 

← Previous Next →

 

You may also like:

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

  2. Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in...

  3. Place of Provision of Services Rules,2012 - Notification

  4. Export of services - place of supply - The position becomes learer in the post July 2012 period during which the POPS Rules 2012 apply. - Provision of telecommunication...

  5. 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...

  6. Refund of service tax paid - export of services - place of supply - The destination of provision of service is to be considered on the basis of the place of consumption...

  7. Development of software and services on software - POPS Rules, 2012 - the place of provision of service is the location of the recipient of the service.

  8. Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

  9. 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...

  10. Levy of service tax - POPOS rules - Place of supply - Banking and other financial services - ‘third party payments’ for exports - It is not the contractual...

 

Quick Updates:Latest Updates

C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C: Circular on Standardization of the Private Placement Memorandum (PPM) ...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
F: gst rule 96(10)
F: Input Tax Credit
F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
H: Assessment u/s 153A - Addition u/s 68 - bogus unsecured loan - unexpla...
H: Addition u/s 69 - The dispute arose from the purchase of immovable pro...
H: Levy of tax - non-banking financial services - sundry creditors - GSTR...
H: Penalty imposed on the appellant being the employee of the Shipping Li...
H: Penalty under Rule 18 (1) of CBLR 2018 on customs broker - exporter av...
H: Benefit of exemption from Customs Duty - Classification of impugned go...
H: Professional Misconduct by CA - The NFRA found that the auditors negle...
H: Approval of Resolution Plan - whether the Appellant is secured credito...
H: Levy of service tax - Intellectual Property Services - The Tribunal ob...
H: Point of Taxation rules - Liability for service tax on provisional ent...
H: Taxability of expenses reimbursed to the foreign distributors under re...
H: Seeking to remove the encumbrance of the attachment in the petitioners...
H: Disparity between the petitioners GSTR 1 and GSTR 3B returns - error o...
H: Jurisdiction to issue show cause notice and initiate proceedings under...
H: Validity of Faceless Assessment - demand notice was issued without fur...
C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
N: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
A: The onus is entirely on the Revenue to establish existence of PE every year
A: Know the Contrasts between PF and ESIC
A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A: If tax liability including interest has been paid subsequently SCN can...
F: Man power supply to Poultry Farm - Taxable or exempt
A: REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL...