Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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