TMI BlogExport of services - Since consulting engineering service also is a category (iii) service as mentioned...Export of services - Since consulting engineering service also is a category (iii) service as mentioned in Export of Services Rules, 2005, the location of recipient of service is relevant. As such, the appellants were engaged in providing services, which are exported out of country. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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