Place of supply of service - export or not - developing seeds of new varieties and hybrids - entire...

Place of supply of service - export or not - developing seeds of new varieties and hybrids - entire activity is done in India, report is send to overseas client - The service is complete only when the reports are also sent to their client as per the agreement in Germany. Until the report is delivered the service is not complete and the appellant is not entitled to the consideration for the service - Held as export of service. .....

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