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Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Demand of service tax - Export - Prima facie, it would appear ...

Case Laws     Service Tax

June 24, 2014

Demand of service tax - Export - Prima facie, it would appear that use outside India cannot be equated with performed outside India because the expression ‘performed outside India’ is already used in the case of services at Rule 3 (1) (ii) - AT

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  7. Export of Service or not - Business Auxiliary Service - no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export...

  8. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

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  10. 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...

  11. Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – prima facie demand is not maintainable - AT

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  13. 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...

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  15. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

 

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