Service Utilized by a company situated outside India falls under Export Service under Export Service Rule: CESTAT [Read Order]

By Yogitha S. Yogesh - On November 1, 2023 1:30 pm - 2 mins read
Service Utilized - company Situated -Outside India - Export Service - Export Service Rule-CESTAT-TAXSCAN

The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that the service utilized by a company situated outside India falls under export service under the Export of Service Rule, 2005. M/s Glaxo SmithKline Asia Private Limited, the respondents, are engaged in providing “Business Support Services” and “Manpower Recruitment and Supply…

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