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 ...
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 re...
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 o...
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 stipu...
Service 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....
Service Tax : A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme f...
Goods and Services Tax : In present facts of the case, the Hon’ble High Court observed that the petitioner was rendering advisory services to entity in S...
Income Tax : CESTAT Delhi held that commission earned on services provided to foreign entity for products sold in India is ‘export of service...
Service Tax : CESTAT Mumbai held that services provided by appellant (Commission agent) to their foreign principals is ‘export of service' as ...
Goods and Services Tax : In re Stovec Industries Ltd (GST AAR Gujarat) To decide whether the specified transaction is export of service we have to refer Se...
Service Tax : The appellant is an agent of Western Union on whose behalf appellant is disbursing money to the persons directed by Western Union ...
Service Tax : A Committee has been constituted with Director General of Service Tax Smt. Sanghamitra Panda as Chairperson to review the scheme f...
Service Tax : 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...
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 overseas group companies with respect to investment avenues in transportation sector after performing its own analysis and due diligence”.
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.
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.
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 […]
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.
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.
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.
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 –
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.
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 export of service […]
