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1. 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...

2. 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...

3. Export of services - place of supply - The position becomes learer in the post July 2012 period during which the POPS Rules 2012 apply. - Provision of telecommunication...

4. 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)...

5. Taxability of Marketing and Support Services - The place of provision of service to be provided by the applicant to Tandus China and Tandus US shall be the location of...

6. Export of service - Place of performance / supply of service - The deviation in rule 4(a) of Place of Provision of Service Rules, 2012 and, considering the specific...

7. The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

8. Development of software and services on software - POPS Rules, 2012 - the place of provision of service is the location of the recipient of the service.

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. Levy of service tax - POPOS rules - Place of supply - Banking and other financial services - ‘third party payments’ for exports - It is not the contractual...

11. 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...

12. 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 -...

13. Export of services or not - intermediary, commission and marketing service fee received - the activity of the assessee-appellant rendered is ‘intermediary service’...

14. The activities of undertaking Clinical Pharmacology liable to service tax in light of Rule 4 of the Place of Provision of Services (POP) Rules, 2012, as the services are...

15. The appellant performed clinical study services in India on drugs supplied by their foreign client and delivered the clinical study report through email, courier, or...