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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