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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

Indirect Taxes

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By Mariya Paliwala
cestat

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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)…

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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.

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