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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Refund of service tax - export of services - Place of provision ...

Service Tax

September 26, 2018

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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