Refund of Service Tax paid on input services - appellant ...

Service Tax Refund Granted: Services Classified as Export, Not Intermediary Role Under Sub-Contracting Agreement.

April 27, 2023

Case Laws Service Tax AT

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 services or not - s the sub-contracting agreement for the services being provided by the appellant to overseas entity as the main contractor and thus, under no stretch of imagination, it can be held that the appellant is an agent or intermediary, engaged for facilitating business of overseas entity. - Refund allowed - AT

View Source

← Previous Next →

Refund of Service Tax paid on input services - appellant ...

Service Tax Refund Granted: Services Classified as Export, Not Intermediary Role Under Sub-Contracting Agreement.

April 27, 2023

Case Laws Service Tax AT

You may also like:

Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand...

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 of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

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 Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

The HC held that the petitioner was providing export of services to its US parent company, not intermediary services. The petitioner assisted the parent in business...

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 erroneously paid - intermediary service or not - place of supply of services - The appellant is not said to be acting as an intermediary i.e., the...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

The case involves a dispute u/s refund of service tax paid erroneously and the classification of services provided by the appellant. The CESTAT held that a refund of...

Place of supply - intermediary service - Refund of Cenvat Credit - export of services - An intermediary is a person who arranges or facilitates provision of the main...

Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid...

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: