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Service Tax - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Refund of service tax aid on input services - export of taxable ...

Case Laws     Service Tax

May 31, 2022

Refund of service tax aid on input services - export of taxable output services - Service tax was paid on RCM basis - The subsidiaries/ branch offices provide the said services to the appellant and raise bill for the same on appellant for which the appellant are also discharging the service tax on reverse charge basis treating them as import of services. Thus these services are input services to the appellant for providing the services to their client overseas. - AT

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