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 April 2018 Year 2018 This

Refund of service tax - service tax paid on specified services ...


Duty-Free Shop at Delhi Airport Wins Service Tax Refund for Export Sales, Qualifying as Exports Under Law.

April 13, 2018

Case Laws     Service Tax     AT

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 Airport - it has to be accepted that the sale of goods at Duty free Shop at the departure terminal is exports. - refund allowed. - AT

View Source

 


 

You may also like:

  1. 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...

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

  3. 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...

  4. Duty Free Shops at international airports are entitled to claim Input Tax Credit and refund of GST paid on services provided by airport operators, as the sale of goods...

  5. Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT

  6. Refund of service tax - duty free shop in the departure terminal at Delhi International Airport - Scope of CA certificate - certificate is based on various riders - the...

  7. The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

  8. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

  9. Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

  10. Refund of service tax - Business Auxiliary services - export of service or not - non-production of Foreign inward remittance certificate - the appellant’s service would...

  11. 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...

  12. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  13. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

  14. Refund of service tax - commercial and industrial construction service - time limitation - since the claim for refund is based on the decision of the Delhi High Court in...

  15. 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

 

Quick Updates:Latest Updates