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 January 2015 Year 2015 This

Refund claim - Export of service or not - Appellant are ...


Refund Granted: Maintenance Services for Foreign Clients Recognized as Export of Service, Eligible for Tax Refund.

January 29, 2015

Case Laws     Service Tax     AT

Refund claim - Export of service or not - Appellant are providing the service of maintenance of equipment on behalf of their foreign clients to Indian buyers - refund allowed - AT

View Source

 


 

You may also like:

  1. This trade circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign...

  2. This circular clarifies the position regarding advertising services provided by Indian advertising companies/agencies to foreign clients. It addresses three key issues:...

  3. Appellant has provided the service of procuring purchase orders for their foreign clients and providing maintenance service to the Indian buyers during the warranty...

  4. Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand...

  5. This circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign clients. Key...

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

  7. CESTAT held that services provided by appellant to overseas educational institutions constituted export of services, not intermediary services. The appellant rendered...

  8. 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...

  9. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

  10. Refund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance...

  11. Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

  12. The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

  13. The HC held that the petitioner was providing export of services to its US parent company, not intermediary services. The petitioner assisted the parent in business...

  14. 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...

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

 

Quick Updates:Latest Updates