TMI BlogRefund of service tax - export of services - Place of provision of service - main contention put forward...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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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