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    Service Tax

    Export of Service or not - Business Auxiliary Service - no...

    Services Performed in India Qualify as Exports if Recipient is Abroad, per Export of Service Rules, 2005.

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    Service TaxJanuary 21, 2019Case LawsAT

    Export of Service or not - Business Auxiliary Service - no condition under Export of Service Rules, 2005 that the services performed in India would not qualify as export of service. The rules only provide that recipient of service should be situated outside India - Benefit of export allowed.

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