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Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Export of services - The performance of such service in India, ...


Service Performed in India Not Taxable if Beneficiary is Abroad, Aligns with Export of Services Rules.

March 24, 2014

Case Laws     Service Tax     AT

Export of services - The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in relation to business or commerce, who has paid for these service and has used the service in his business, is located abroad. - AT

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