Export of services or not - place of performance is in India - ...

Services Qualify as Exports Based on Place of Consumption, Not Performance, for Business Auxiliary Services Tax.

July 30, 2016

Case Laws Service Tax AT

Export of services or not - place of performance is in India - The destination has to be decided on the basis of place of consumption, not the place of performance of service in case of Business Auxiliary Service - AT

View Source

← Previous Next →

Export of services or not - place of performance is in India - ...

Services Qualify as Exports Based on Place of Consumption, Not Performance, for Business Auxiliary Services Tax.

July 30, 2016

Case Laws Service Tax AT

You may also like:

Business Auxiliary Service - Export of Service Rules, 2005 - destination has to be decided on the basis of place of consumption, not the place of performance of service...

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

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

Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of...

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...

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

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...

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...

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

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

Refund of service tax paid - export of services - place of supply - The destination of provision of service is to be considered on the basis of the place of consumption...

Refund of service tax - Business Auxiliary services - export of service or not - non-production of Foreign inward remittance certificate - the appellant’s service would...

BAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse charge - It is clear that the destination has to be decided on...

Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and...

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

Quick Updates: