In a recent circular dated August 12th 2016 issued by Central Board of Customs and Excise (CBEC) has clarified that, Freight forwarders dealt with the exporters who act as agents or intermediaries of airlines or

The Central Board of Indirect Taxes and Customs (CBIC) has clarified the applicability of the Place of Provision of Services Rules, 2012 in case of software related services such as development, design, programming, customisation, adaptation,

The Mumbai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) comprising Justice Dilip Gupta and Technical Member C J Mathew on appeal against the order passed by the Commissioner, has held that the

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the services provided to universities in foreign countries as export of services cannot be treated as ‘intermediaries’ under rule 2(f)

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the place of provision of the service of transportation of goods by air/sea from a place in India to a

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the place of receipt outside India qualifies as export service and the denial of service credit is not sustainable. The appellant, M/s.

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), recognised services to overseas are export, eligible for refund of cenvat credit and held eligible for a refund of cenvat

Recently, the Central Board of Excise and Customs (CBEC) clarified that services by way of transportation of goods by a vessel from a place outside India to the customs station in India would not amount

The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal has held that service recipient has not physically made available any goods to the service provider and holds service, being export of service, cannot

The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service recipient has not physically made available any goods to the service provider and holds service, being export

The Chennai bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the place of Service of business or commerce should be the location for the service of recipient. The Assessee, M/s. SNQS International

The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that, Goods and Services Tax ( GST ) is not applicable on the service of display of name or placing of name

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the refund claim of service tax on the grounds of absence of ground in the show cause notice(SCN). 

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and observed that procuring orders for supply of garments for exports to foreign clients is intermediary services. On

While granting relief to M/s Gupshup Technology India Pvt. Ltd, the CESTAT Mumbai bench allowed Cenvat Credit of input services used for SMS Aggregator Services provided to Facebook holding that the same constitute ‘Export of