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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Export of services - export of service may take place even when ...


Service Export Valid Even if Conducted in India if Benefits Realized Abroad; Recent Case Upholds This Principle.

August 7, 2014

Case Laws     Service Tax     AT

Export of services - export of service may take place even when all the relevant activities takes place in India so long as the benefits of these services accrued outside India - stay granted - AT

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  1. 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...

  2. The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

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  4. Business Exhibitions conducted abroad - Technical Inspections were done outside India - Since, these services are performed outside India there is no service tax...

  5. 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...

  6. 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...

  7. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

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

  9. Levy of service tax - exhibition service provided by foreign service provider in respect of exhibition in abroad - admittedly the whole of the service was provided...

  10. Income accrued in India - Salary income - services rendered outside India - AO objected that evidence was not produced for receiving the foreign allowance outside India...

  11. Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be...

  12. Export of Services Rules, 2005 – CBEC Clarifies the scope of the term “used outside India” and “accrual of benefit” for claiming benefit of export of services

  13. 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...

  14. 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...

  15. Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid...

 

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