Export of services under the new regime of negative list of Service Tax has been discussed threadbare in this issue of Tax Amicus. The article holds that service in respect of which the place of provision is outside India and where the consideration is received in Indian currency, such service would neither be an export nor a taxable service. Gujarat High Court has held that there is no time limit for filing Bill of Entry. Ratio decidendi under Customs also covers a decision by CESTAT holding that unjust enrichment is not applicable for refund of cash security. Under Central Excise, this issue coves clarification issued by the CBEC on the availability of area-based exemption when expansion is undertaken by acquiring adjoining plot. CESTAT has held that unjust enrichment provisions are not to be invoked in cases where duty is paid under protest during the course of investigation. Service Tax portion of this issue of Amicus covers important judgment of Gujarat High Court holding that Cenvat credit is available on technical testing and analysis services availed in respect of samples. WCT-TDS rates have been increased in Delhi as well as in West Bengal. Circular issued by CBDT clarifying conditions relevant to identify development centres engaged in contract R&D services with insignificant risk is covered in the Income Tax portion of this issue. ITAT order holding payment would not qualify as “fees for technical services” when human intervention absent, is also summarized.
