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Service Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Export of services - providing SMS Aggregator services to ...

Service Tax

November 13, 2017

Export of services - providing SMS Aggregator services to facebook, Ireland - the Indian subscribers of Facebook cannot be termed as Service Recipient - In such case even the Rule 8 of POP would not apply as the service recipient i.e Facebook is situated in Ireland which is located outside India a non taxable territory. - AT

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