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 2017 Year 2017 This

Refund claim - export of services - The BAS provided from ...

Case Laws     Service Tax

March 2, 2017

Refund claim - export of services - The BAS provided from Gurgaon unit is not disclosed in the monthly SOFTEX filed with the STPI as the Gurgaon unit is not registered with Software Technology Park. Therefore, only on this ground the refund is wrongly rejected - AT

View Source

 


 

You may also like:

  1. Denial of refund claim of CENVAT Credit on the ground output service was exempted - Nature of export of call center services - IT service or BAS - refund allowed - AT

  2. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

  3. 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,...

  4. Rebate claim for refund of service tax paid on input services used in export of output services - claim for two units where the centralized registration taken later -...

  5. 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

  6. 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

  7. Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as well as providing services to Domestic Tariff Area (DTA) units - The tribunal upheld the orders...

  8. Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

  9. Classification of services - Business Auxiliary Services (BAS) or not - The Tribunal while seting aside the demand, held that, the Revenue having alleged that the...

  10. Refund of service tax - export of services - There is no provision in law that payment of service provided by the appellant has to be made by the service recipient for...

  11. Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

  12. 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...

  13. CBEC exempts service provided by certain association of dyeing units from whole of service tax.

  14. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

  15. 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...

 

Quick Updates:Latest Updates