https://www.taxtmi.com/caselaws?id=251848 Service tax liability on onsite and offshore IT services rendered to a foreign recipient in Korea depended on whether the recipient was outside India and whether the offshore component satisfied the export of service conditions under Rule 3(1)(iii) read with Rule 3(2)(a) of the Export of Service Rules, 2005. The record indicated invoices were raised for the Korean transaction and VAT or GST was stated to have been discharged under Korean law, but the adjudicating authority had not examined whether the services were taxable in India or qualified as export of service. The matter was remanded for fresh consideration of taxability and export treatment. en-us Fri, 15 Mar 2013 00:00:00 +0530 Tue, 30 Sep 2014 08:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251848 Service tax liability on onsite and offshore IT services rendered to a foreign recipient in Korea depended on whether the recipient was outside India and whether the offshore component satisfied the export of service conditions under Rule 3(1)(iii) read with Rule 3(2)(a) of the Export of Service Rules, 2005. The record indicated invoices were raised for the Korean transaction and VAT or GST was stated to have been discharged under Korean law, but the adjudicating authority had not examined whether the services were taxable in India or qualified as export of service. The matter was remanded for fresh consideration of taxability and export treatment. Case-Laws Service Tax Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251848