The CESTAT held that the appellant's services could not be ...

Appellant's Services Classified as Export, Not Intermediary, Not Liable to Pay Service Tax for 2012-2014.

January 18, 2025

Case Laws Service Tax AT

The CESTAT held that the appellant's services could not be classified as intermediary services for the period July 2012 to March 2014. As per Rule 3 of the Place of Provision of Services Rules, the place of provision was the location of the service recipient outside India. Since payment was received in convertible foreign exchange, the services qualified as export of services u/r 6 of the Service Tax Rules, 1994. Consequently, no service tax was leviable, and the demand was set aside. The appeal was allowed.

View Source

← Previous Next →

The CESTAT held that the appellant's services could not be ...

Appellant's Services Classified as Export, Not Intermediary, Not Liable to Pay Service Tax for 2012-2014.

January 18, 2025

Case Laws Service Tax AT

You may also like:

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...

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

Appellant provided 'Intermediary' services classifiable as business auxiliary services within taxable territory to foreign recipients. Service Tax returns showed...

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

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

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...

Place of provision of services - The appellant are not intermediaries in terms of Rule 2(f) of the Place of Provision of Service Rules, 2012. Therefore, the appellants...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

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...

Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

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...

Liability of service tax - reverse charge mechanism - overseas banks has deducted certain bank charges from the export realization of the appellant’s export - Even...

Levy of service tax - Business Auxiliary Service or not - The appellant is neither related to import of goods nor any sale of goods and also nor concern with the payment...

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: