Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 34 - CESTAT NEW DELHIScope of the term Export - Money transfer business – Location of the consumer - Whether the issue as to what constitutes export of services is to be determined with reference to provisions in Export of service Rules, 2005 only – held that:- Following decision of Paul Merchant Ltd. vs. CCE, Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - Decided in favour of assessee.
|