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Service Tax - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

100% EOU - Levy of service tax - export of services - Scientific ...

Case Laws     Service Tax

January 8, 2022

100% EOU - Levy of service tax - export of services - Scientific and Technical Consultancy Service - Delivery of report to its client is an essential part of the service, report was delivered outside India and same was used outside India. This is not the disputed fact. We hold that the respondent satisfied the conditions of rule 3(2) and accordingly, the respondents are eligible for the exemption - AT

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  1. 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...

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

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

  5. 100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold...

  6. Export of services - performance based service - palace of supply of services - Scientific and Technical Consultancy Service - the aforesaid services rendered by the...

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

  8. 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...

  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. 100% EOU - Rent-a-Cab service - the service recipient of the appellant, who is a 100% EOU, benefit of non-payment of service tax or refund of the service tax paid, can...

  11. Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

  12. 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...

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

  14. Levy of Service Tax - Scientific or Technical Consultancy service or not - In order to help farmers efficiently multiply the seeds, the appellant provides guidance to...

  15. 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....

 

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