Export of services - intermediary services or not - Refund of ...

Case Laws Service Tax

December 12, 2022

Export of services - intermediary services or not - Refund of unutilized input service - The telecommunication service provided by SGIPL qualify for export since it is providing telecommunication services to SingTel which is outside India and is receiving convertible foreign exchange for such services. SGIPL is not a privy to the Agreement entered into between SingTel and its end customers. Merely because SGIPL is charging handling fee on SingTel would not mean it is an intermediary. - AT

View Source

← Previous Next →

Export of services - intermediary services or not - Refund of ...

Case Laws Service Tax

December 12, 2022

You may also like:

Refund of unutilized Input Tax Credit (ITC) - Export of services or not - the services rendered by the petitioner are not intermediary services - Recipient of the...

Intermediary services or not - Export of services - Denial of refund of unutilized input tax credit - zero rated supplies - In the present case, although the agreement...

Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

Refund of unutilised CENVAT Credit - intermediary services or not - POPOS Rules - export of services - The learned CESTAT has rightly concluded that all services except...

Refund of Service Tax paid on input services - appellant performs the role of intermediary for the overseas service receiver - place of provision of services - export of...

Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and...

Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

Refund claim - export of service - zero rated supply - receipt in convertible foreign exchange - Amount received through Paypal in Indian currency - The High Court...

Refund of unutilized CENVAT Credit - Export of exempted service - revenue contended that input services are not eligible service - Advisory services - back office...

100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz.,...

Refund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and...

Refund of CENVAT Credit - input services - input services in respect of STPI unit and used the same in the export of services - In view of the clarification given by the...

Refund of unutilized input tax credit - export of services - intermediary services or not - The impugned order has been passed in complete disregard of the judicial...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Quick Updates: