Place of Provision of services - referral services to foreign ...

Definition of "Intermediary" u/r 2(f) Excludes Main Service Providers for Tax Applicability on Foreign Referrals.

May 24, 2018

Case Laws Service Tax AT

Place of Provision of services - referral services to foreign universities/colleges and banks - The definition of “intermediary” as envisaged under Rule 2(f) of POS does not include a person who provides the main service on his own account - AT

View Source

← Previous Next →

Place of Provision of services - referral services to foreign ...

Definition of "Intermediary" u/r 2(f) Excludes Main Service Providers for Tax Applicability on Foreign Referrals.

May 24, 2018

Case Laws Service Tax AT

You may also like:

Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service...

The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

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

Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider -...

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...

Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

The respondent's services rendered to their parent company in the USA are classified as an 'intermediary service' or 'export service'. The basic requirement for an...

Service tax demand was made on a subcontractor for services provided in a Special Economic Zone (SEZ), on the grounds that the subcontractor failed to provide...

When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

Refund claim of un-utilized Input Tax Credit (ITC) - Export - Intermediary Services or not - place of provision of services - A bare perusal of the recitals and relevant...

Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial...

Appellant provided 'Intermediary' services classifiable as business auxiliary services within taxable territory to foreign recipients. Service Tax returns showed...

Quick Updates: