https://www.taxtmi.com/forum/issue?id=111486 Where supervisory services are physically performed in India on goods made available by the recipient, the place of provision is India and Indian service tax applies even if billed to an overseas group affiliate; export-of-service treatment (and refund under Cenvat rules) is unavailable if the place of provision remains in India, and entitlement to credit or refund depends on utilization, documentary support and whether the exporter/recipient can claim input credits. en-us Thu, 09 Feb 2017 16:50:58 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111486 Where supervisory services are physically performed in India on goods made available by the recipient, the place of provision is India and Indian service tax applies even if billed to an overseas group affiliate; export-of-service treatment (and refund under Cenvat rules) is unavailable if the place of provision remains in India, and entitlement to credit or refund depends on utilization, documentary support and whether the exporter/recipient can claim input credits. Discussion-Forum Service Tax Thu, 09 Feb 2017 16:50:58 +0530 https://www.taxtmi.com/forum/issue?id=111486