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Service Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Export of services or not - The services being in relation to ...


Service Exports Defined by Recipient's Business Location, Not Service Performance Location, for Tax Purposes.

April 11, 2014

Case Laws     Service Tax     AT

Export of services or not - The services being in relation to business or commerce, the question of their export would be decided on the basis of location of the person using these services for his business, not on the basis of place of performance - AT

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