Refund of Service Tax erroneously paid - intermediary service or not - place of supply of services - The...

Refund of Service Tax erroneously paid - intermediary service or not - place of supply of services - The appellant is not said to be acting as an intermediary i.e., the services were performed by the appellant on a principal-to-principal basis and at arm’s length basis - As all the conditions prescribed under Rule 6A of the Service Tax Rules, 1994 are satisfied, the services of the appellant are to be treated as export of services. - AT .....

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