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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Place of provision of service - custodial services provided by ...


Custodial Services to Foreign Institutional Clients Classified as Export; Location of Recipient is Key Factor.

September 12, 2018

Case Laws     Service Tax     HC

Place of provision of service - custodial services provided by the assessee to Foreign Institutional Clients (FII's) amounts export of service - the relevant factor is the location of the Services recipient and not the place of performance.

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