Export of services - foreign exchange - Revenue was of the view ...
Court Rules Dividends from Exports Not Considered Repatriation of Export Proceeds; Revenue's Argument Rejected.
September 30, 2014
Case Laws Service Tax AT
Export of services - foreign exchange - Revenue was of the view that since the dividends have been repatriated and since dividends arise out of the appellant company’s activities including exports, it would amount to repatriation of export proceeds - contention of revenue is not acceptable - AT
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