Once it is established that location of service receiver is ...
Service Export Qualification Hinges on Receiver's Location Abroad and Proof of Payment Realization for Refund Eligibility.
January 23, 2014
Case Laws Service Tax AT
Once it is established that location of service receiver is sufficient for determining whether service was export of service and the service receiver was located aboard, the only requirement for assessee to get the refund should be to show that he had actually realized the amount for the services rendered - AT
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