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1 - 10 of 20 (0.23 seconds)Section 92B in The Income Tax Act, 1961 [Entire Act]
Section 92C in The Income Tax Act, 1961 [Entire Act]
The Foreign Exchange Management Act, 1999
Section 80O in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
M/S Saral Wire Craft Pvt. Ltd vs Commissioner Customs, Central Excise & ... on 20 July, 2015
32. Another aspect of the exports made by any concern is non-levy of
service tax. The Hon'ble High Court of Madras in Suprasesh General
Insurance Services & Brokers (P.) Ltd. Vs. Commissioner of Service Tax
(supra) while deciding the case of assessee observed that where the assessee
a reinsurance broker, had arranged the reinsurance for Indian insurance from
foreign reinsurers through foreign brokers while paying reinsurance premium,
the Indian insurance deducted brokerage commission payable to the brokers
and part thereof was paid to the assessee; whether the assessee was liable to
pay the service tax thereon on services provided to foreign company located
outside India. The case of the assessee was that it was export of service and
27
ITA No.411/PUN/2014
Dover India Pvt. Ltd.
Maruti Suzuki India Ltd. And Anr. vs The Additional Commissioner Of Income ... on 6 September, 2012
Ltd. (supra) considering the case of assessee, who
was provider of rent-a-cab service and outdoor catering service, who in turn,
claimed Cenvat against the export of service, held that where the payment was
received by the assessee in Indian rupees through foreign bank, was receipt of
money in convertible foreign exchange and the assessee would be entitled to
refund of Cenvat in respect of said services.