Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Classification of services - intermediary services or not - ...


Service Provider Not Classified as 'Intermediary' in Dispute Over Export Services for Overseas Buyer.

November 24, 2023

Case Laws     Service Tax     AT

Classification of services - intermediary services or not - export of service or not - the appellant is the service provider and the overseas buyer is the service recipient and there is no oral or written agreement between the appellant and the vendors/exporters of garments. - The appellant does not satisfy the conditions to be an ‘intermediary’ for his services - AT

View Source

 


 

You may also like:

  1. CESTAT ruled that appellant's services cannot be classified as "intermediary services" subject to demand from October 2014. The appellant merely facilitated sales...

  2. Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key...

  3. CESTAT held that services provided by appellant to overseas educational institutions constituted export of services, not intermediary services. The appellant rendered...

  4. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

  5. Refund of Service Tax paid on input services - appellant performs the role of intermediary for the overseas service receiver - place of provision of services - export of...

  6. The case involved a dispute regarding the classification of services as intermediary services for export during 2009-10 to 2013-14. The Tribunal found that the...

  7. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

  8. The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

  9. CESTAT ruled against Revenue's contention that services constituted intermediary services u/r 9 of Place of Provision of Service Rules, 2012. The Tribunal emphasized...

  10. Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's...

  11. Classification of supply of services - intermediary services or not - It is very clear from the applicant's submissions that they are not providing any services on its...

  12. Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service...

  13. Export of services or not - intermediary, commission and marketing service fee received - the activity of the assessee-appellant rendered is ‘intermediary service’...

  14. Export of service - intermediary services - place of provision of services - In absence of any documentary evidence that the appellant had acted as an intermediary...

  15. The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

 

Quick Updates:Latest Updates