para 2 when
pharmaceutical to foreign
provided by Indian pharma
sector clients due to companies to foreign service
lack of clarify on recipients, shall ... service i.e location of the service
Biotechnology D Services. recipient.
Led
Enterprises Indian pharma Analysis:
(ABLE) companies are
Indian pharmaceutical industry supplies
losing
various
affluent family. Akbar Khaleeli - the
husband of Shakereh Khaleeli was in Indian Foreign
Service and couple had 4 daughters. Very
4
unfortunately, in 1983 Shakereh
denying promotion to the appellant
therein to Grade-I of the Indian Foreign Service on the ground that
she was married. The Apex Court strikes
explained that in the UPSC examinations, vacant posts
of IAS, IFS (Indian Foreign Service), IPS may require to
be filled
CHANAKYAPURI
NEW DELHI - 110 021.
2
REPRESENTED BY
MR. BRAHMA KUMAR
INDIAN FOREIGN SERVICE
JOINT SECRETARY (OE)
3. IGP.,
NODAL OFFICER
GOVERNMENT OF KARNATAKA
NRUPATHUNGA
service i.e location of
Biotechnology D Services. the service recipient.
Led
Enterprises Indian pharma Analysis:
(ABLE) companies are
losing Indian pharmaceutical industry supplies
competitiveness ... companies to foreign service recipients, to
be the place of effective use and
enjoyment of a service i.e. location of the
service recipient
consideration to the foreign parent
company in the form of service fees; and that the
relationship between the foreign and Indian entities was
neither that ... supply of manpower services by the foreign
16
entity to its Indian subsidiary and was therefore liable to
Service Tax under the Reverse Charge Mechanism
American company had made the services of the foreign personnel available to the Indian company outside the taxable territory. The latter took them as their ... Indian company. The service rendered by the American company in that connection was wholly and solely rendered in the foreign territory. Even assuming, however, that
received by him in foreign currency from any employer (Being a foreign employer or an Indian concern) for any service rendered by him outside India ... received by him in foreign currency (iii) from any employer (being a foreign employer or an Indian concern) for any service rendered by him outside
ifiservice tax in respect of the service rendered by
the ~assé5séé (Foreign Company) to an Indian
scompanv on the ground that Service ... service directly" concerned. with
V"the provision of service is located, shall be
treated as the country from which the service
is provided
