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Service Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Export of services - The performance of such service in India, ...


Service Performed in India Not Received Locally if Paid and Used by Overseas Recipient for Business.

October 31, 2017

Case Laws     Service Tax     AT

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 relation to business or commerce, who has paid for these service and has used the service in his business, is located abroad.

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