Export of Services Rules

Options Available to an Exporter of Services Regarding Service Tax Paid on Input Services

Service Tax - Its very often that exempted service are considered as any service on which service tax not payable by the assessee. But the term exempted service is explained in each rule itself. Export Services are not exempted service if those are provided and all the conditions laid down under Rule 6A of the Service Tax Rules, 1994....

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Export of Services Rules Under Service Tax

Service Tax - The Export of service Rules, 2005 were notified with effect from 15-03-2005 to determine whether a provision of service will be regarded as export of service. Like export of goods, service can also be exported without payment of duty/tax....

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Service Tax on Export of Service

Service Tax - Export the goods and not the taxes is the common line that we hear, this statement is also valid in Finance Act, 1994 for export of service. However Rules framed under Finance Act, 1994 have defined the term Export of Service and if the conditions mentioned therein are satisfied only than the benefits are available....

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Service Tax Refund/ Rebate to Exporter of Services– Analysis and Insight

Service Tax - Rule 6A of Service Tax Rules, 1994 is the governing rule to determine whether a particular service is export or not. Rule 6A stipulates six conditions, all the six conditions to be fulfilled cumulatively for service provided or agreed to be provided shall be treated as an export of service –...

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Services to Foreign Principals for marketing in India is an export of service

Service Tax - Click here to join Online GST Certification Course Jointly by GST Professionals & Taxguru.in We are sharing with you an important judgment of the Hon’ble CESTAT, Delhi in the case of Microsoft Corporation (I) (P) Ltd. Vs. Commissioner of Service Tax, New Delhi [2014-TIOL-1964-CESTAT-DEL] on the following issue: Issue: Whether the se...

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Committee to review Scheme for Electronic Refund of Service Tax to Exporters

Service Tax - A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme for electronic refund of service tax paid on taxable services used for export of goods. Other members of the Committee are Commissioner of Service Tax, Mumbai-1, Shri Sushil Solanki and Director, TRU Shri J. M. ...

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No Service Tax on Services Provided in India on behalf of Recipient Located Outside India

M/s. Tarsem Mittal & Sons Vs Commissioner of Central Excise (CESTAT Delhi) - The appellant is an agent of Western Union on whose behalf appellant is disbursing money to the persons directed by Western Union who is located outside India. Revenue is of the view that as the service has been performed in India therefore, the service is received by Western Union in India. ...

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Committee to review Scheme for Electronic Refund of Service Tax to Exporters

Circular No. 156/7 /2012-ST - (09/04/2012) - A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme for electronic refund of service tax paid on taxable services used for export of goods. Other members of the Committee are Commissioner of Service Tax, Mumbai-1, Shri Sush...

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Export of services (Amendment) Rules, 2009- Amendment in rule 3

Notification No. 25/2009-Service Tax - (19/08/2009) - Click here to join Online GST Certification Course Jointly by GST Professionals & Taxguru.in Notification No. 25/2009-Service Tax, dated 19-8-2009 In exercise of the powers conferred by sections 93 and 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following ru...

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Recent Posts in "Export of Services Rules"

Options Available to an Exporter of Services Regarding Service Tax Paid on Input Services

Its very often that exempted service are considered as any service on which service tax not payable by the assessee. But the term exempted service is explained in each rule itself. Export Services are not exempted service if those are provided and all the conditions laid down under Rule 6A of the Service Tax Rules, 1994....

Read More
Posted Under: Service Tax |

Export of Services Rules Under Service Tax

The Export of service Rules, 2005 were notified with effect from 15-03-2005 to determine whether a provision of service will be regarded as export of service. Like export of goods, service can also be exported without payment of duty/tax....

Read More

Service Tax on Export of Service

Export the goods and not the taxes is the common line that we hear, this statement is also valid in Finance Act, 1994 for export of service. However Rules framed under Finance Act, 1994 have defined the term Export of Service and if the conditions mentioned therein are satisfied only than the benefits are available....

Read More
Posted Under: Service Tax |

Service Tax Refund/ Rebate to Exporter of Services– Analysis and Insight

Rule 6A of Service Tax Rules, 1994 is the governing rule to determine whether a particular service is export or not. Rule 6A stipulates six conditions, all the six conditions to be fulfilled cumulatively for service provided or agreed to be provided shall be treated as an export of service –...

Read More

No Service Tax on Services Provided in India on behalf of Recipient Located Outside India

M/s. Tarsem Mittal & Sons Vs Commissioner of Central Excise (CESTAT Delhi)

The appellant is an agent of Western Union on whose behalf appellant is disbursing money to the persons directed by Western Union who is located outside India. Revenue is of the view that as the service has been performed in India therefore, the service is received by Western Union in India. ...

Read More

Services to Foreign Principals for marketing in India is an export of service

Click here to join Online GST Certification Course Jointly by GST Professionals & Taxguru.in We are sharing with you an important judgment of the Hon’ble CESTAT, Delhi in the case of Microsoft Corporation (I) (P) Ltd. Vs. Commissioner of Service Tax, New Delhi [2014-TIOL-1964-CESTAT-DEL] on the following issue: Issue: Whether the se...

Read More
Posted Under: Service Tax |

POP Service Rules 2012 Vs. Export Service Rules & Rules of Tax on of Services Provided from outside India

Click here to join Online GST Certification Course Jointly by GST Professionals & Taxguru.in CA Vaibhav Sachdeva Comparative Analysis of Place of Provision (POP) of Service Rules 2012 with Export of Service Rules 2005 and Taxation of Services (Provided from outside India and received in India) Rules, 2006. As per the Notification No. ...

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Posted Under: Service Tax |

Service Tax Rules- Mostly used in practice

RULE 4: REGISTRATION - Three categories of person liable to get themselves registered under service tax namely:-a. Service Provider of taxable services under section 69(1) b. Person responsible for making payment of service tax as specified in Rule 2 (1) (d) read with section 68. They shall also seek registration under section 69(1) of C...

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Committee to review Scheme for Electronic Refund of Service Tax to Exporters

Circular No. 156/7 /2012-ST (09/04/2012)

A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme for electronic refund of service tax paid on taxable services used for export of goods. Other members of the Committee are Commissioner of Service Tax, Mumbai-1, Shri Sushil Solanki and Director, TRU Shri J. M. ...

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Circular on interpretation of the term 'used outside India' under Export of Services Rules for the period upto 27 February 2010

The Central Board of Excise and Customs ('CBEC') has issued a clarification vide Circular No 141/10/2011 - TRU dated 13 May 2011 ('Present Circular') with regard interpretation of the term used outside India under the Export of Services Rules, 2005 ('Export Rules') for the period upto 27 February 2010. Under the Service tax legislation f...

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Posted Under: Service Tax |
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