The place of provision of services is the place where duty free ...

Case Laws Service Tax

October 10, 2017

The place of provision of services is the place where duty free shop is located, which is admittedly beyond Customs Frontiers - Even in the Integrated Goods And Services Tax Act, 2017,as per Section 13(4) the place of supply of services remains the place where immovable property is located.

View Source

← Previous Next →

The place of provision of services is the place where duty free ...

Case Laws Service Tax

October 10, 2017

You may also like:

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

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...

Taxability of transactions taking place beyond or outside the Customs Frontier of India - duty free shops at various international airports and seaports in India - goods...

Refund of service tax - duty free shops in airport - Undoubtedly, stocking and display is impossible without space and the sole issue that remains in the dispute is the...

Refund of service tax - service tax paid on specified services which have been used in export of goods - duty free shop in the departure terminal at Delhi International...

Place of provision of services - Rule 6 of the Place of Provision of Service Rules, 2012, provides and clarifies that in case of any cultural or sporting event and/or...

Import / Export of services - with effect from 20/06/2012 a specific Rule has been prescribed called Place of Provision of Service Rules, 2012. Though these Rules are...

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...

Refund/rebate of service tax - payment of service tax on the renting of immovable property of the concerned Duty Free Shops - if any tax is levied, the same cannot be...

Place of provision of services - The appellant are not intermediaries in terms of Rule 2(f) of the Place of Provision of Service Rules, 2012. Therefore, the appellants...

Where only service of Clinical Research is provided, then such service would be not taxable under the Act in light of Rule 3 of the Place of Provision of Services (POP)...

Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

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...

Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

Quick Updates: