Refund of service tax - export of services - Place of provision ...
Service Tax Refund Granted for Export of Services: Appellant Not an Intermediary, Eligible for Tax Benefits.
September 26, 2018
Case Laws Service Tax AT
Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and therefore the place of provision of service is within India - input services - The appellant is not intermediary - Benefit of export of services allowed.
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