HomeIndirect TaxesDelivery of Research Reports Abroad Constitutes ‘Part Performance’, Qualifies as Export: CESTAT

Delivery of Research Reports Abroad Constitutes ‘Part Performance’, Qualifies as Export: CESTAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has held that delivery of research reports and scientific outputs to foreign clients constitutes “part performance” of service outside India, thereby qualifying such services as export under the Export of Service Rules, 2005.  The bench of Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member)…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
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

JURISHOUR | TAX LAW DAILY BULLETIN : 14 AUGUST, 2026

Here’s the Tax Law Daily Bulletin for  August 14, 2026.GSTADVOCATES ACTING AS INSOLVENCY PROFESSIONALS...

Legal Heirs Can’t Claim Personal Exemption From Attachment of Residential House U/s 60(1)(ccc): Supreme Court

The Supreme Court has held that the protection available under Section 60(1)(ccc) of the...

How to Invest in Stock Market and Earn Money Online? 

The stock market has become far easier to access than it was a decade...

Supreme Court Rejects Registered Will Over Failure to Prove Attestation and Suspicious Circumstances

The Supreme Court has held that a registered Will cannot be accepted merely on...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 14 AUGUST, 2026

Here’s the Tax Law Daily Bulletin for  August 14, 2026.GSTADVOCATES ACTING AS INSOLVENCY PROFESSIONALS...

Legal Heirs Can’t Claim Personal Exemption From Attachment of Residential House U/s 60(1)(ccc): Supreme Court

The Supreme Court has held that the protection available under Section 60(1)(ccc) of the...

How to Invest in Stock Market and Earn Money Online? 

The stock market has become far easier to access than it was a decade...