Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
The case involves a dispute u/s refund of service tax paid...
Appeal allowed for refund of service tax paid erroneously. Export of services qualified as not exigible to service tax. Intermediary services not applicable.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The case involves a dispute u/s refund of service tax paid erroneously and the classification of services provided by the appellant. The CESTAT held that a refund of service tax is maintainable even without challenging the assessment. The services provided to JDSU USA qualified as export of service, not subject to service tax. The appellant's services did not fall under the definition of an intermediary as per the applicable law during the disputed period. The impugned order was set aside as it incorrectly classified the services provided by the appellant. The appeal was allowed.
The case involves a dispute u/s refund of service tax paid erroneously and the classification of services provided by the appellant. The CESTAT held that a refund of service tax is maintainable even without challenging the assessment. The services provided to JDSU USA qualified as export of service, not subject to service tax. The appellant's services did not fall under the definition of an intermediary as per the applicable law during the disputed period. The impugned order was set aside as it incorrectly classified the services provided by the appellant. The appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
