https://www.taxtmi.com/forum/issue?id=111444 When an Indian entity conducts R&D for a foreign parent and invoices reimbursed expenses plus mark up, with all innovation rights assigned to the parent and no goods physically provided by the recipient, the service constitutes export of service under the Place of Provision Rules and the place of provision is outside the taxable territory, so service tax is not leviable on the output service; factual deviations such as recipient supplied goods or domestic sale arrangements may alter the tax outcome. en-us Mon, 30 Jan 2017 17:25:28 +0530 Thu, 23 Jan 2025 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111444 When an Indian entity conducts R&D for a foreign parent and invoices reimbursed expenses plus mark up, with all innovation rights assigned to the parent and no goods physically provided by the recipient, the service constitutes export of service under the Place of Provision Rules and the place of provision is outside the taxable territory, so service tax is not leviable on the output service; factual deviations such as recipient supplied goods or domestic sale arrangements may alter the tax outcome. Discussion-Forum Service Tax Mon, 30 Jan 2017 17:25:28 +0530 https://www.taxtmi.com/forum/issue?id=111444