Services such as rendered by the appellants to their foreign ...

Appellants' services to foreign principal qualify as export; eligible for exemption per Export of Service Rules & CBEC circulars.

January 10, 2020

Case Laws Service Tax AT

Services such as rendered by the appellants to their foreign principal fall under Export of Service Rules and are eligible for exemption in terms of Notifications, Export of Service Rules and the Circulars issued by CBEC from time to time for the entire period i.e. 01.07.2003 to 19.11.2003, 15.03.2005 to 30.09.2007 and 01.10.2007 to 30.09.2008

View Source

← Previous Next →

Services such as rendered by the appellants to their foreign ...

Appellants' services to foreign principal qualify as export; eligible for exemption per Export of Service Rules & CBEC circulars.

January 10, 2020

Case Laws Service Tax AT

You may also like:

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appellants did not render intermediary services for their foreign principal. The services...

CESTAT held that services provided by appellant to overseas educational institutions constituted export of services, not intermediary services. The appellant rendered...

The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

CESTAT ruled that appellant's services cannot be classified as "intermediary services" subject to demand from October 2014. The appellant merely facilitated sales...

This circular clarifies the position regarding advertising services provided by Indian advertising companies/agencies to foreign clients. It addresses three key issues:...

The appellants are not intermediaries but provide payment processing services to Airbnb, Ireland on a principal-to-principal basis. The conditions for being an...

This trade circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign...

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...

Export of service - “intermediary service” or not - service rendered by the appellant to overseas universities/colleges - The Tribunal found that the appellant's...

The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

Export of Business auxiliary service - The appellant promoted the business of such foreign companies in India and as a consideration for this service, the appellant...

Refund of service tax - Business Auxiliary services - export of service or not - non-production of Foreign inward remittance certificate - the appellant’s service would...

The CESTAT held that the services provided by the appellant did not qualify as Online Information Data and Access Retrieval (OIDAR) services. The appellant performed...

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...

The CESTAT held that the services rendered by the appellant to overseas universities/colleges amounted to 'Export of Service' and not 'intermediary service'. It observed...

Quick Updates: