TMI BlogImport of services - Place of provision of services - Even though the goods on which test was conducted...Import of services - Place of provision of services - Even though the goods on which test was conducted and certificate issued therefore were received by the recipient in India but the fact remains that the service of Technical Testing and analysis was only performed in abroad, no part of it was performed in India - Demand of service tax under RCM set aside. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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