https://www.taxtmi.com/forum/issue?id=117220 Supply of manpower by an Indian private company to an overseas related entity, billed at cost without margin, does not qualify as export of service under the Service Tax Rules and is not eligible for the mega exemption notification; if the Indian supplier is not an associate of the overseas recipient, the supply may qualify as export subject to fulfilment of the Service Tax Rules' conditions and the statutory definition of associate company in the Companies Act, 2013. en-us Sat, 15 May 2021 12:05:15 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117220 Supply of manpower by an Indian private company to an overseas related entity, billed at cost without margin, does not qualify as export of service under the Service Tax Rules and is not eligible for the mega exemption notification; if the Indian supplier is not an associate of the overseas recipient, the supply may qualify as export subject to fulfilment of the Service Tax Rules' conditions and the statutory definition of associate company in the Companies Act, 2013. Discussion-Forum Service Tax Sat, 15 May 2021 12:05:15 +0530 https://www.taxtmi.com/forum/issue?id=117220