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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

In the case of outbound shipment destination of goods shall be ...

Case Laws     Service Tax

September 7, 2016

In the case of outbound shipment destination of goods shall be outside India. Therefore, place of provision of service of outbound shipment shall be outside India as per Rule 10 of POP Rules, 2012 - no Service Tax on freight margin recovered by the applicant from the customer - AAR

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