Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
The article addresses whether pre-clinical R&D and testing services performed in India for foreign recipients qualify as export of services under the place-of-supply framework. It concludes that supplied samples/reference materials used in testing are not 'goods' attracting the place-of-performance exception, so the general place-of-supply rule applies and the location of the foreign recipient governs; consequently such services are not taxable in India when export conditions are met. It further finds that the clarificatory notification and amendment operate retrospectively as beneficial clarification, entitling the taxpayer to relief and justifying quashing of the impugned show-cause notices for the stated periods.
The article addresses whether pre-clinical R&D and testing services performed in India for foreign recipients qualify as export of services under the place-of-supply framework. It concludes that supplied samples/reference materials used in testing are not 'goods' attracting the place-of-performance exception, so the general place-of-supply rule applies and the location of the foreign recipient governs; consequently such services are not taxable in India when export conditions are met. It further finds that the clarificatory notification and amendment operate retrospectively as beneficial clarification, entitling the taxpayer to relief and justifying quashing of the impugned show-cause notices for the stated periods.
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