Commissioner Of Domestic Taxes vs. Total Touch Cargo Holland [2018] eKLR
Exported Services-Destination Principle
"I am in full agreement with the above finding by the tribunal. The location where the service is provided does not determine the question of whether the service is exported or not. The test is the location (or place) of use or consumption of that service. Therefore the relevant factor is the location of the consumer of the service and not the place where the service is performed. In this case the service provided by KAHL was for use and consumption in Europe.”
Other Cases on Exported Services
- AIRFLO LIMITED VS COMMISSIONER DOMESTIC TAXES
- Aaro East Africa Limited v Commissioner of Legal Services And Board Coordination (Tax Appeal E365 of 2023) [2024] KETAT 735 (KLR) (17 May 2024)
- Visa Cemea Holdings Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E148 of 2023) [2024] KETAT 733 (KLR) (Commercial and Tax) (17 May 2024) (Judgment)
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Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
