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 March 2012 Year 2012 This

Import of servcies - Rule 3(iii) - The said services were ...

Case Laws     Service Tax

March 10, 2012

Import of servcies - Rule 3(iii) - The said services were received by a recipient located in India for use in relation to business or commerce and thus satisfy criteria of Rule 3(iii) - prima facie the duty demanded from the applicant is payable. - AT

View Source

 


 

You may also like:

  1. Place of supply - supplier of service and recipient of service are located in India - immovable property located outside India - The applicant who is the supplier of...

  2. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

  3. Classification of services - rate of GST - Intermediary services - Overseas Commission Agent located outside India - In the present case, the import of services shall be...

  4. Export of services - The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in...

  5. Export of services - The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in...

  6. 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...

  7. 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...

  8. Refund of service tax - export of service or not - Applying Rule 6A of Service Tax Rules, in the fact of the present case, the provider of service i.e. the appellant is...

  9. 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...

  10. Clarifies that in cases of import of services by a registered person in India from a related person located outside India, where the recipient is eligible for full input...

  11. Levy of GST - place of supply of services - intermediary services - When recipient is located outside India the said provisions of section 12 cannot be made applicable...

  12. Import of service - Technical Inspection & Certification Services - reverse charge - merely because appellant receiving service in India does not mean service was partly...

  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. Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

  15. Levy of GST - Export of Supply of services or not - providing business promotion services on behalf of the foreign company, as an agent, by utilizing his medical...

 

Quick Updates:Latest Updates