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 2012 Year 2012 This

Where appellant provided Business Auxiliary Services only to ...


Business Auxiliary Services Exported Abroad: No Duty or Registration Required u/r 5 and Notification No. 12/2005.

January 25, 2012

Case Laws     Service Tax     AT

Where appellant provided Business Auxiliary Services only to their clients abroad and their output services were being exclusively exported, they were not required to pay any duty Thus not required to obtain any registration Further rule 5 of export Rules or Notification No. 12/2005 do not mandate any registration..... - AT

View Source

 


 

You may also like:

  1. 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...

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

  3. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

  4. The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

  5. Business Auxiliary Service - target incentives not liable to service tax - AT

  6. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

  7. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

  8. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

  9. 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...

  10. Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business...

  11. Refund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - In view of the clarification given by the...

  12. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

  13. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

  14. Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary...

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

 

Quick Updates:Latest Updates