Service tax registration requirement applies only when the EPCG service is taxable under the statutory definition. Registration with service tax authorities for EPCG applications is required only when the service provided under the EPCG licence is taxable as defined in the statutory list of taxable services; licensing and customs authorities should therefore insist on a service tax registration certificate only where the service claimed falls within those taxable service categories.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax registration requirement applies only when the EPCG service is taxable under the statutory definition.
Registration with service tax authorities for EPCG applications is required only when the service provided under the EPCG licence is taxable as defined in the statutory list of taxable services; licensing and customs authorities should therefore insist on a service tax registration certificate only where the service claimed falls within those taxable service categories.
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