Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Excess Input Tax Credit penalty appeal dismissed...     TaxTMI    Income Tax Assessment Notice Issued by...     TaxTMI    Excessive delay in issuing show cause notice &...     TaxTMI    Rectification: Show Cause Notice quashed for period...     TaxTMI    Investor locked into long-term capital gains bonds;...     TaxTMI    Funds received by assessee overlooked during...     TaxTMI    Cash deposits explained through VAT returns, cash...     TaxTMI    Customs duty dispute: Imported goods classified as...     TaxTMI    Appointment of adjudicator for corporate penalties...     TaxTMI    Undisclosed investments, agricultural land...     TaxTMI    Taxpayer's victory: AO's order upheld, PCIT's...     TaxTMI    Non-resident Singapore firm's software licensing...     TaxTMI    Excessive transport expenses deduction and TDS...     TaxTMI    Importer imports "Ground Colemanite (B2O3 40%)...     TaxTMI    Bank penalized for delayed reporting of high-value...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Export of services - providing SMS Aggregator services to ...

Case Laws     Service Tax

November 13, 2017

Export of services - providing SMS Aggregator services to facebook, Ireland - the Indian subscribers of Facebook cannot be termed as Service Recipient - In such case even the Rule 8 of POP would not apply as the service recipient i.e Facebook is situated in Ireland which is located outside India a non taxable territory. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

  2. The case deals with the levy of service tax on 'indent commission' received by an Indian company from its overseas holding company for providing business auxiliary...

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

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

  5. Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the...

  6. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  7. Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key...

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

  9. 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...

  10. The appellants are not intermediaries but provide payment processing services to Airbnb, Ireland on a principal-to-principal basis. The conditions for being an...

  11. Export of service or not - the marketing services are provided in respect of goods which are made physically available by the recipient of services (i.e. IIUL through...

  12. Rebate of Service Tax - exports of service or not - services of tele-communication provided by the appellant to the international inbound roamer in Indian territory and...

  13. The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

  14. 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...

  15. Classification of service provided by company - Not Chartered Accountant Services or Market Research Agency's Services - Nature of services rendered includes...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Stock damaged in recent floods
F: GST on Solar Plant
A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...
A: Difference between “License” and “Royalty”
A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...
N: Inland Container Depots for loading and unloading of goods - Seeks to ...
C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories
T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...
F: Transfer of ITC without filing ITC-02
F: assessment order
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
H: Revision: Hospital receipts verified, partial refunds & fees paid subs...
F: ITC Issue in case of Acqusition of Company in Insolvency
H: Goods matched documents like e-way bill and invoices; detention order ...
H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...
H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...
H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...
H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...
H: Building sale value can't determine depreciation; actual consideration...
H: Loan to equity conversion attracts income tax on excess share premium ...
H: Property purchase: Joint owners pay via banking channels before regist...
H: Tax exemption limit for leave encashment: Local authorities' employees...
H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...
H: Cash found in lockers linked to temple trust and educational foundatio...
H: Microphone Tech Classification: Functionality Over Technology.
H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.
H: Claim for performance pay not an operational debt under IBC; Multiple ...
A: Director Identification Number
A: No GST is applicable for the services provided by the Director under p...
A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...