Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Place of Provision of Services - Scientific or Technical ...

Case Laws     Service Tax

June 13, 2019

Place of Provision of Services - Scientific or Technical Consultancy Services - Making studies - the location of service provider shall be place of provision of service which is in India and hence cannot be treated as export of service.

View Source

 


 

You may also like:

  1. Refund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance...

  2. Scientific and technical consultancy service - the essential character of the service rendered by the appellant is scientific and technical consultancy service and the...

  3. Scientific and Technical Consultancy Services - Services are rendered by public funded institutions or private agencies - service rendered by the respondent in this case...

  4. Levy of Service Tax - when such services are provided for marketing of the product in the overseas market to meet the regulatory requirement, the same cannot fall under...

  5. Income deemed to accrue or arise in India - receipts of subscription fees - The ITAT had found that it did not involve the transfer of copyright or the provision of...

  6. Scientific and Technical Consultancy Service - In-house training M/s SMC, Japan does not covered under Scientific and Technical Consultancy Service in terms of Section...

  7. Scientific Technical Consultancy Service - Reverse Charge Mechanism - transfer of trade name and formulae transferred for a consideration cannot be services which would...

  8. Consulting Engineering Services v/s Scientific and Technical Consultancy Service - Scientific or Technical Consultancy was brought under Service Tax net with effect...

  9. Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

  10. Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

  11. Management Service Agreement ("MSA") to its subsidiaries - the majority of the services are technical in nature and the remaining one are in the area of consultancy....

  12. TDS u/s 194J OR 194C - TDs on payment for interconnect/port access charges - Provisions of section 194J of the Act would be applicable only if any managerial, technical...

  13. Scientific or technical consultancy service - The assessee is manufacturer of excisable goods and they are not Scientist or Technocrat or any science or technology...

  14. The ITAT considered the issue of Fee for Technical Services (FTS) u/s 9(i)(vii) in a case involving reimbursement of connectivity charges. Assessing whether the services...

  15. The assessee failed to substantiate the provision made for freight, material handling charges, and IT support expenses as an allowable expenditure. The assessee merely...

 

Quick Updates:Latest Updates