Exemption for foreign consumed services by individuals shields such services from service tax when not linked to business. The Central Government exempts from service tax any taxable service provided to an individual that is received and consumed outside India, where such services are not received in the course or furtherance of commerce, industry or any other business; the exemption removes the whole of service tax otherwise leviable on such services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for foreign consumed services by individuals shields such services from service tax when not linked to business.
The Central Government exempts from service tax any taxable service provided to an individual that is received and consumed outside India, where such services are not received in the course or furtherance of commerce, industry or any other business; the exemption removes the whole of service tax otherwise leviable on such services.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
