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 May 2015 Year 2015 This

Denial of refund claim - marketing support services - Service ...


Refund Claim Denied: Marketing Support Services in India Deemed Export of Services, Not Consumed Locally.

May 22, 2015

Case Laws     Service Tax     AT

Denial of refund claim - marketing support services - Service provided and consumed in India - recipient of the services is not Indian customer of the foreign supplier but it is the foreign principal qualifies to be an export of services - AT

View Source

 


 

You may also like:

  1. Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

  2. The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

  3. Rejection of refund claim - CENVAT Credit - export of services under Business Auxiliary Services in respect of the goods located in India - since recipient of services...

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

  5. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

  6. Refund of cenvat credit - Export of services or not - services provided from India or not - onsite work undertaken at customer’s premises - software development service...

  7. Refund claim of service tax paid - the appellant is assisting or facilitating their principal to purchase goods from India and no third party is involved which is in...

  8. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

  9. 100% EOU - Refund claim - it cannot be said that Rule 5 refund is applicable only for exports of goods out of India and not for deemed exports supplies in India - deemed...

  10. Refund claim on Cenvat credit of service tax denied - as per revenue input services have been received by the appellants after the period of export of services - refund...

  11. Refund of service tax on taxable services used for export of goods – assessee claimed refund of service tax on taxable services used for export of MT of Chrome...

  12. 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...

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

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

  15. Refund claim - unutilised Cenvat credit - goods cleared to 100% EOU - deemed exports - The appellant is however not eligible for any refund claimed on such deemed...

 

Quick Updates:Latest Updates