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 July 2013 Year 2013 This

Export of services – international roaming – service is ...

Case Laws     Service Tax

July 8, 2013

Export of services – international roaming – service is rendered to the foreign telecom service provider who is charged for the services and not to the subscriber of the foreign telecom service provider. - AT

View Source

 


 

You may also like:

  1. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

  2. Export of service or not - Since because the ultimate beneficiary is abroad, it cannot be claimed that the appellants are exporting services. Neither the place of...

  3. Export of services or not - International Inbound Roaming Services - Place of Provision of Services - for the entire period of dispute, since the service recipient is...

  4. Business Auxiliary Service - the services rendered to principal in USA, who had paid for the services in foreign exchange, has to be considered as export of service - AT

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

  6. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

  7. Refund of service tax - export of service - the Department of Post is rendering service to the appellant by executing the remittance of foreign exchange to the intended...

  8. Rebate of Service Tax - exports of service or not - services of tele-communication provided by the appellant to the international inbound roamer in Indian territory and...

  9. Export of services or not - services rendered for foreign companies (which do not have any business place/agency in India) in India - services provided in respect of...

  10. Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals...

  11. Export of services - even if less remittances is sent outside amounts to receiving of remittance in convertible foreign exchange - both the conditions of Export of...

  12. 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...

  13. Demand of service tax on roaming charges - The appellant, as a licencee of the domestic telecommunication regulatory regime, is not conferred with empowerment to operate...

  14. Refund of unutilized Input Tax Credit (ITC) - Export of services or not - the services rendered by the petitioner are not intermediary services - Recipient of the...

  15. 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...

 

Quick Updates:Latest Updates