Export of Services Rules

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

Goods and Services 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....

Export of Services Rules Under Service Tax

Goods and Services 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....

Service Tax on Export of Service

Goods and Services 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....

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

Goods and Services 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 –...

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

Goods and Services Tax - 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 services provided to principals situated outside India to market their products in India is an expo...

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

Goods and Services 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. ...

Advisory services to overseas group companies qualifies as export services

Cube Highways And Transportation Assets Advisor Private Limited Vs Assistant Commissioner CGST Division & Ors (Delhi High Court) - In present facts of the case, the Hon’ble High Court observed that the petitioner was rendering advisory services to entity in Singapore. The petitioner had repeatedly filed submissions before the concerned authorities (Adjudicating Authority as well as Appellate Authority) explaining that it is r...

Service Tax exempt on Commission Earned from Services to Foreign Entities

Orbit Research Associates Private Limited Vs Commissioner of Service Tax (CESTAT Delhi) - CESTAT Delhi held that commission earned on services provided to foreign entity for products sold in India is ‘export of service’ and accordingly exempt from service tax....

Provision of service by commission agent to foreign principals is export of service

Arcelor Mittal Stainless (I) P Ltd Vs Commissioner Service Tax (CESTAT Mumbai) - CESTAT Mumbai held that services provided by appellant (Commission agent) to their foreign principals is ‘export of service' as contemplated under rule 3 of the 2005 Export Rules....

AAR explains conditions for a Transaction to Qualify as Export of Service

In re Stovec Industries Ltd (GST AAR Gujarat) - In re Stovec Industries Ltd (GST AAR Gujarat) To decide whether the specified transaction is export of service we have to refer Section 2(6) of IGST Act, 2017 vide which the expression export of service has been defined. Section 2(6) of IGST Act, 2017 is read as under: (6) “export of services” m...

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. ...

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...

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

Notification No. 25/2009-Service Tax - (19/08/2009) - 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 rules further to amend the Export of Services Rules, 2005, namely :­–...

Recent Posts in "Export of Services Rules"

Advisory services to overseas group companies qualifies as export services

Cube Highways And Transportation Assets Advisor Private Limited Vs Assistant Commissioner CGST Division & Ors (Delhi High Court)

In present facts of the case, the Hon’ble High Court observed that the petitioner was rendering advisory services to entity in Singapore. The petitioner had repeatedly filed submissions before the concerned authorities (Adjudicating Authority as well as Appellate Authority) explaining that it is rendering “advisory services to oversea...

Service Tax exempt on Commission Earned from Services to Foreign Entities

Orbit Research Associates Private Limited Vs Commissioner of Service Tax (CESTAT Delhi)

CESTAT Delhi held that commission earned on services provided to foreign entity for products sold in India is ‘export of service’ and accordingly exempt from service tax....

Provision of service by commission agent to foreign principals is export of service

Arcelor Mittal Stainless (I) P Ltd Vs Commissioner Service Tax (CESTAT Mumbai)

CESTAT Mumbai held that services provided by appellant (Commission agent) to their foreign principals is ‘export of service' as contemplated under rule 3 of the 2005 Export Rules....

AAR explains conditions for a Transaction to Qualify as Export of Service

In re Stovec Industries Ltd (GST AAR Gujarat)

In re Stovec Industries Ltd (GST AAR Gujarat) To decide whether the specified transaction is export of service we have to refer Section 2(6) of IGST Act, 2017 vide which the expression export of service has been defined. Section 2(6) of IGST Act, 2017 is read as under: (6) “export of services” means the supply […]...

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....

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....

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....

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 –...

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. ...

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

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 services provided to principals situated outside India to market their products in India is an expo...

Posted Under: Service Tax |

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