Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Export of services is governed by the location of the service receiver: where services rendered qualify as Business Auxiliary Services to an overseas recipient, they fall within the Export of Services Rules and are not exigible to service tax. The court applied the receiver-location principle affirmed by the Supreme Court in the Vodafone India Limited precedent and held that the assessee's forwarding of Indian enquiries to an overseas group entity, which contracted and supplied to Indian customers while paying commission to the assessee in convertible foreign exchange, resulted in export of services. Outcome: services to the overseas group entity are exported and not taxable.
Export of services is governed by the location of the service receiver: where services rendered qualify as Business Auxiliary Services to an overseas recipient, they fall within the Export of Services Rules and are not exigible to service tax. The court applied the receiver-location principle affirmed by the Supreme Court in the Vodafone India Limited precedent and held that the assessee's forwarding of Indian enquiries to an overseas group entity, which contracted and supplied to Indian customers while paying commission to the assessee in convertible foreign exchange, resulted in export of services. Outcome: services to the overseas group entity are exported and not taxable.
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