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Service Tax - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Export of service or not - Whether the Appellant is liable to ...


Overseas Employee-Cost Charges by Appellant Not Taxable Under Business Support Service; Export Conditions Met.

April 21, 2021

Case Laws     Service Tax     AT

Export of service or not - Whether the Appellant is liable to pay service tax on employee-cost charged received from its overseas group companies? - - In the Present case, both the conditions (of export) are fulfilled hence the services rendered by the appellant cannot be taxed under Business Support Service - AT

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