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![Taxable Territory is Location where Services are actually Performed: AAR holds Support Services to Overseas Customers are not Export Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Taxable-Territory-AAR-Support-Services-Overseas-Customers-Export-Service-taxscan.jpeg "Taxable Territory is Location where Services are actually Performed: AAR holds Support Services to Overseas Customers are not Export Service [Read Order]")
Taxable Territory is Location where Services are actually Performed: AAR holds Support Services to Overseas Customers are not Export Service [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) holds support services to overseas customers are not export services since the taxable territory is...
![Provisions of ‘Support Services for Water Transport’ would qualify as ‘Support Services’, 18% GST Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Support-Services-Water-Transport-Support-Services-GST-Applicable-AAR-Taxscan.jpeg "Provisions of ‘Support Services for Water Transport’ would qualify as ‘Support Services’, 18% GST Applicable: AAR [Read Order]")
![Amount received from distributors for sale of specialized software, maintenance and support services can’t be “royalty” under India-Finland Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Amount-received-distributors-specialized-software-maintenance-support-services-royalty-India-Finland-Tax-Treaty-ITAT-Taxscan.jpg "Amount received from distributors for sale of specialized software, maintenance and support services can’t be “royalty” under India-Finland Tax Treaty: ITAT [Read Order]")
![Income received for Sale of specialized Software and Maintenance and Support Services is not ‘Royalty’ as per India-Finland Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Income-Sale-specialized-Software-Maintenance-Support-Services-Royalty-India-Finland-Tax-Treaty-ITAT-Taxscan.jpg "Income received for Sale of specialized Software and Maintenance and Support Services is not ‘Royalty’ as per India-Finland Tax Treaty: ITAT [Read Order]")