Import of services - RCM - Business auxiliary services (BAS) / ...

Services Performed Abroad Exempt from Indian Service Tax; Tribunal Rules No RCM on Overseas Business Support Activities.

May 9, 2024

Case Laws Service Tax AT

Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside India. According to Rule 3(ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, such services qualify as imports of service into India only if they are performed, fully or partly, in India. - The tribunal concluded that the services did not fall under the scope of BSS for charging service tax under RCM as they were neither related to marketing nor sales of the appellants' goods, nor were they performed in India. Hence, the service tax demands under this category were not sustainable.

View Source

← Previous Next →

Import of services - RCM - Business auxiliary services (BAS) / ...

Services Performed Abroad Exempt from Indian Service Tax; Tribunal Rules No RCM on Overseas Business Support Activities.

May 9, 2024

Case Laws Service Tax AT

You may also like:

The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Levy of service tax under the reverse charge mechanism for manpower services imported from an overseas group company. The agreement involved secondment of employees from...

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

The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

The CESTAT held that the services rendered by the appellant to overseas universities/colleges amounted to 'Export of Service' and not 'intermediary service'. It observed...

Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

The CESTAT allowed the appeal concerning advisory services provided by appellant to JCB UK, determining these constituted export of services under Rule 6A of Service Tax...

Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

Quick Updates: