Service tax

Chapter: Place of Provision of Service

#CAPassion #IDTCL #M17-008

Wipro Ltd. v. Union of India 2013 (Del. HC)

Issue: Whether assessee will be eligible to claim a rebate of service tax on input service, where a declaration of input service used in providing IT enabled services exported outside India.
Decision: HC held that assessee can claim such rebate as it was not possible for the assessee to declare the value of service tax payable in advance as any estimation was ruled out by use of word “actually required” and invoice for input service were received by assessee only after the calls were attended to.

#CAPassion #IDTCL #M17-009

Universal Services India Ltd. 2016 (AAR)

Issue: the applicant proposes to provide payment processing service to a US company which in turn provides name registration, web hosting, designing and other services to customers in India. What would be the place of provision of services provided by applicant and whether such services would qualify as ‘export of service’
Decision: AAR held that POPOS in relation to this service would be the location of the recipient of service, which is outside India in terms of Rule 3 of POPOS and therefore, it would also qualify as export of service.

Gourav Kapoor
CA Passion


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