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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Refund claim - export of service - intermediary - place of ...


Appellant Claims Refund for Export of Services, Denies Role as Intermediary Under Service Tax Provisions.

January 16, 2019

Case Laws     Service Tax     AT

Refund claim - export of service - intermediary - place of provision of service - the appellant is not acting as a bridge between the overseas group entities and supplies made to their customers in India and accordingly, it cannot be said that the appellant has provided intermediary service.

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