Login
Login
HomeIndirect TaxesCompanies Located Outside India To Be Treated As Distinct Person And Transaction...

Companies Located Outside India To Be Treated As Distinct Person And Transaction Between Them Amounts To Export Of Service: CESTAT

Indirect Taxes

Published on

By Mariya Paliwala
CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that companies located outside India/non-taxable territories are to be treated as distinct persons and the transaction between them shall be qualified to be called as Export of Service. The bench of Dr. Rachna Gupta (Judicial Member) has observed that the appellant/service…

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

Direct Tax

Interest on Govt. Grant Funds Must Remain Part of Project Corpus, Not Taxable Income: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest...
Direct Tax

Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
GST

Retrospective Application of BNS Unconstitutional: Allahabad High Court Quashes FIR Against Panchayat Secretary For Non-Deposit Of TDS/GST

The Allahabad High Court has quashed a criminal case registered against a Gram Panchayat...
Direct Tax

Cash Deposits Can’t Be Taxed as Unexplained Money When Supported by Earlier Bank Withdrawals: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...

More like this

Direct Tax

Interest on Govt. Grant Funds Must Remain Part of Project Corpus, Not Taxable Income: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest...
Direct Tax

Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
GST

Retrospective Application of BNS Unconstitutional: Allahabad High Court Quashes FIR Against Panchayat Secretary For Non-Deposit Of TDS/GST

The Allahabad High Court has quashed a criminal case registered against a Gram Panchayat...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.