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Services Of Procuring Export Orders From Foreign Buyers For Garment Manufacturers, Not Intermediary Service: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the services of procuring export orders from foreign buyers for manufacturers who supplied garments are.

Tamil naduSulekha beeviInternational socksPlace of provision servicesService tax appellate tribunalChennai benchJudicial memberVasa seshagiri raoTechnical memberAudit officersServices rulesFor appellantIntermediary service

Delhi HC Rules in Favor of Blackberry India: Export of Taxable Services & Intermediary Status

The Delhi High Court ruled in favor of Blackberry India, stating that services, except those under Rule 3(1) of Export of Services Rules, qualify as export of taxable services. The court also found Blackberry India not to be an intermediary based on the agreement with Blackberry Singapore.

Service tax regimeBlackberry india privateDelhi high courtOhmi industries asia privateBusiness auxiliary servicesResearch in motion india privateService taxServices under ruleService tax appellate tribunalResearch in motion singapore pteBlackberry singapore pte ltdPlace of provision servicesPlace of provision serviceMarketing administrationServices taxAppellate authority

Harmonisation of sales tax laws – a ray of hope

Rules put emphasis on location where service provider resides or place from where services are rendered

Islamabad capital territoryUnited kingdomInternational taxationInternational monetary fundInstitute of taxationNational tax councilPlace of provision servicesServices rulesSales tax actChartered instituteExpress tribuneSales tax

GST harmonization: FBR, provinces notify uniform Place of Provision of Services Rules-2023

ISLAMABAD: In a major breakthrough between the Federation and provinces on harmonisation of sales tax, the Federal.

Islamabad capital territoryPunjab place of provision servicesPakhtunkhwa place of provision servicesPlace of provision servicesBalochistan revenue authorityPower transmission lines servicesPunjab revenue authoritySindh place of provision servicesPakhtunkhwa revenue authorityPlace of provision serviceKhyber pakhtunkhwa place of provision servicesBalochistan place of provision servicesFederal boardElectric power transmission lines servicesIslamabad capital territory placeSindh revenue board

FBR, Provinces Notify Place of Provision of Services Rules 2023

FBR, Provinces Notify Place of Provision of Services Rules 2023
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Islamabad capital territoryBalochistan revenue authoritySindh place of provision servicesPunjab revenue authorityPower transmission lines servicesBalochistan place of provision servicesPlace of provision servicesKhyber pakhtunkhwa revenue authorityKhyber pakhtunkhwa place of provision servicesPunjab place of provision servicesFederal boardElectric power transmission lines servicesIslamabad capital territory placeSindh revenue boardSindh placePunjab place