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WHERE TO APPROACH IN CASE AN ASSESSEE IS AGGRIEVED BY AN ORDER OF ASSISTANT COMMISSIONER/DEPUTY COMMISSIONER IN SERVICE TAX CASES?

An assessee aggrieved by an order of Assistant Commissioner/Deputy Commissioner in Service Tax cases, may file an appeal to the Commissioner of Central Excise (Appeal) in duplicate along with a copy of order appealed against. The appeal should be presented within three months from the date of receipt of the decision or order of the Central Excise officer.

WHETHER EXPORT OF SERVICES IS EXEMPTED FROM SERVICE TAX? IF SO, WHAT CONSTITUTES EXPORTS?

The taxable services which are supplied within India except Jammu and Kashmir are leviable to Service Tax. Thus all the taxable services exported outside India are not leviable to Service Tax and therefore exempt. Service Tax is a destination based tax therefore if the services are consumed abroad, they are covered under export and are not leviable to Service Tax.

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