Legal Ruling: Service Export Status Unaffected by Usage Location; Appellant's Non-Involvement Confirms Export Despite Local Use.

Export of service of not - After receiving the taxable service by the overseas entity, the place of actual use of service will not be considered as the relevant factor for export inasmuch as the appellant was not a party to the service used within India .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X