Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to foreign principals. The services were partly performed outside India as the progress reports were sent to foreign service recipients. According to Rule 3(ii) of the Export of Service Rules, 2005, if a service covered under sub-clauses (zn) and (zr) is partly performed outside India, it shall be considered as performed outside India. Since the progress reports were an essential part of the overall service and were delivered outside India, it amounted to part performance of the taxable service outside India. Based on the CESTAT rulings in SGS India Pvt Ltd and B A Research India Ltd, where delivery of reports to clients outside India was considered part performance outside India, the services provided by the appellant qualify as export of services u/r 3(ii) of the Export of Service Rules, 2005. As the appellant received payment in convertible foreign exchange, the demand was held unsustainable.
The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to foreign principals. The services were partly performed outside India as the progress reports were sent to foreign service recipients. According to Rule 3(ii) of the Export of Service Rules, 2005, if a service covered under sub-clauses (zn) and (zr) is partly performed outside India, it shall be considered as performed outside India. Since the progress reports were an essential part of the overall service and were delivered outside India, it amounted to part performance of the taxable service outside India. Based on the CESTAT rulings in SGS India Pvt Ltd and B A Research India Ltd, where delivery of reports to clients outside India was considered part performance outside India, the services provided by the appellant qualify as export of services u/r 3(ii) of the Export of Service Rules, 2005. As the appellant received payment in convertible foreign exchange, the demand was held unsustainable.
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