Demand of Service Tax - services rendered to foreign companies - ...

No Service Tax on Export Services to Foreign Companies Before February 27, 2010, Per Amended Rule 3(2) of 2005 Rules.

December 16, 2020

Case Laws     Service Tax     AT

Demand of Service Tax - services rendered to foreign companies - export of services or not - The only requirement after the amendment in rule 3 (2) of the 2005 Rules is that the service recipient should be situated outside India and consideration should be received in foreign currency. Both the conditions stand satisfied. Even otherwise, for the period prior to February 27, 2010, it has been held that no service tax could be levied. Thus, it was immaterial as to whether the appellant was able to substantiate the quantum of services provided after February 27, 2010 and the consideration received thereon. - AT

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