Served From India eligibility: Customs House Agents can claim benefits for services they exclusively render; passthrough receipts excluded. Service providers such as Customs House Agents are eligible for benefits under the Served From India Scheme only for services they exclusively render and for which foreign exchange earnings are received and retained by them; foreign exchange amounts routed through them to pay other service providers cannot be treated as their service charges and are excluded from benefits.
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.
Served From India eligibility: Customs House Agents can claim benefits for services they exclusively render; passthrough receipts excluded.
Service providers such as Customs House Agents are eligible for benefits under the Served From India Scheme only for services they exclusively render and for which foreign exchange earnings are received and retained by them; foreign exchange amounts routed through them to pay other service providers cannot be treated as their service charges and are excluded from benefits.
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