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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Export of services or not - Receiving Overriding Commission ...


Receiving Overriding Commission in Indian Currency from Foreign Airlines is Export of Services, Not Subject to Service Tax.

January 25, 2019

Case Laws     Service Tax     AT

Export of services or not - Receiving Overriding Commission (ORC) in Indian currency - RC amounts received from foreign airlines even if it be Indian currency will have to be treated as Export of Service and therefore would not be exigible to service tax liability

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