The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that business support services provided by an Indian company to its overseas group entity on a principal-to-principal basis qualify as export of services and cannot be treated as intermediary services merely because the Indian entity assists in sourcing and coordination activities. The…
HomeIndirect TaxesBusiness Support Services to Overseas Group Entity Are Export, Not ‘Intermediary’ Services:...
Business Support Services to Overseas Group Entity Are Export, Not ‘Intermediary’ Services: CESTAT
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
Latest articles
Indirect Taxes
Ocean Freight Mark-Up Not Taxable as Service Tax: CESTAT
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
One-Time Water Infrastructure Charges on Long-Term Industrial Leases Not Taxable as Support Services: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Demurrage Charges and Dispatch Money Not Taxable as ‘Port Services’: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Rule 9(1)(bb) Can’t Be Invoked to Deny CENVAT Credit When Penalty Proceedings Fail: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
More like this
Indirect Taxes
Ocean Freight Mark-Up Not Taxable as Service Tax: CESTAT
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
One-Time Water Infrastructure Charges on Long-Term Industrial Leases Not Taxable as Support Services: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Demurrage Charges and Dispatch Money Not Taxable as ‘Port Services’: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

