Underwriter service - Assessee contends that the underwriting ...

Assessee Claims Foreign Firms' Underwriting Services Occurred Entirely Outside India; Initial Case Outcome Looks Unfavorable.

August 25, 2015

Case Laws Service Tax AT

Underwriter service - Assessee contends that the underwriting was rendered by the foreign underwriting firms and the entire service was rendered outside India and no part of the service was performed in India - prima facie case is against the assessee - AT

View Source

← Previous Next →

Underwriter service - Assessee contends that the underwriting ...

Assessee Claims Foreign Firms' Underwriting Services Occurred Entirely Outside India; Initial Case Outcome Looks Unfavorable.

August 25, 2015

Case Laws Service Tax AT

You may also like:

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

Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

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...

Fees for technical services - Clearly, the source of income namely the assessee’s customers were the foreign based clients of L&T and the services were also to be...

BAS - export of services or not - the sale of the products and services manufactured or provided by the Foreign Company have been made by the assessee to the Indian...

Valuation of service tax - Commercial Coaching and Training Service - whether the deductions claimed by the Appellant firm towards reimbursement of expenses on account...

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

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...

The Income Tax Appellate Tribunal (ITAT) held that the receipts received by the assessee, a foreign associated enterprise (AE), from HCLT for providing software,...

Levy of service tax - applicability of Reverse Charge Mechanism - the services have been provided by the foreign Insurance Company to the foreign site office/branch...

Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the Respondent - The assessee is a firm of legal practitioners, which...

The CESTAT held that the services rendered by the appellant to overseas universities/colleges amounted to 'Export of Service' and not 'intermediary service'. It observed...

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...

Business Exhibition Service - service received from foreign service provider - There is not even part performance or part receipt of service within India - there cannot...

TDS u/s 195 - withholding tax - payments made to the foreign firms and non-residents - rendering the services was attracting and motivating the international students...

Quick Updates: