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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 ...


Service Tax on Exports: Rule 3(1)(ii) Clarifies Distinction Between Services Performed and Used Outside India.

June 24, 2014

Case Laws     Service Tax     AT

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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