2017 (11) TMI 355 - SCH - Service Tax

Insurance as well as reinsurance broker international insurance - service providers situated abroad - import of services and / or export of services - the decision in the case of Suprasesh General Insurance Services Brokers Pvt. Ltd. Versus The Commissioner of Service Tax, Custom, Excise And Service Tax Appellate Tribunal 2015 (9) TMI 1219 - MADRAS HIGH COURT contested, where it was held that the basis of the circular, which is clarified that Notification Nos.6/99 dated 09.04.1999, 9/01 dated 16.07.2001, 13/02 dated 01.08.2002 and 2/03 dated 01.03.2003 would not apply to export of service, the question of receiving the payment in convertible foreign exchange does not arise - Held that - leave granted.

Summary

The Supreme Court granted leave in the case. Citation: 2017 (11) TMI 355 - SC Order. Justices A. K. Sikri and Ashok Bhushan presided over the case. Petitioner represented by Mr. Tushar Mehta, ASG, and others. Respondent represented by Mr. Balaji Srinivasan, AOR, and others.