Demand of service tax - Export - Prima facie, it would appear ...
Service Tax on Exports: Rule 3(1)(ii) Clarifies Distinction Between Services Performed and Used Outside India.
June 24, 2014
Case Laws Service Tax AT
Demand of service tax - Export - Prima facie, it would appear that use outside India cannot be equated with performed outside India because the expression ‘performed outside India’ is already used in the case of services at Rule 3 (1) (ii) - AT
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