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Service Tax - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Levy of service tax - Export of services or not - amount has ...

Service Tax

March 18, 2024

Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant qualified as an export of service. It emphasized that the appellant acted as an agent for the foreign exporter and that the contract between the parties clearly specified commission rates in US dollars. Despite receiving payment in Indian Rupees, the tribunal deemed the service to be an export as it fulfilled the conditions under Rule 3(2)(b) of the Export of Service Rules, 2005.

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