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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Export of Service or not - Business Auxiliary Service - no ...

Case Laws     Service Tax

January 21, 2019

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 of service. The rules only provide that recipient of service should be situated outside India - Benefit of export allowed.

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  2. The case involved a dispute u/s refund of service tax paid under Export of Services Rules, 2005. The Appellate Tribunal addressed whether the Order-in-Original exceeded...

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  4. 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...

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  6. Export of services - marketing of foreign Principal’s products in India - ule 3(1)(iii) of the Export of Service Rules, 2005 - all the conditions of export satisfied - AT

  7. Exemption from payment of service tax - export of service - business auxiliary service (BAS) - It is evident that not only had the appellant rendered ‘export of...

  8. The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

  9. Refund of unutilised CENVAT Credit - intermediary services or not - POPOS Rules - export of services - The learned CESTAT has rightly concluded that all services except...

  10. The case involved the export of services related to sales promotion of goods in India to recipients outside India. The Appellate Tribunal held that since the appellant...

  11. Where appellant provided Business Auxiliary Services only to their clients abroad and their output services were being exclusively exported, they were not required to...

  12. Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary...

  13. Business Auxiliary services - Service of ‘commercial advisor’ - When the services provided in India and used outside India and payment of such services received by the...

  14. Export of services - the service has to be treated as partly performed in India and partly performed outside India and therefore, it is covered by Export of Service...

  15. Stay – export - money transfer service - Services provided to the Irish company falls within provisions of Export of Service Rules, 2005 - stay granted. - AT

 

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