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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Service to foreign party - scope of the term export - the ...


Court Clarifies "Export" Definition: Focus on Service Consumption Location, Not Performance Location, in Foreign Party Context.

March 21, 2017

Case Laws     Service Tax     AT

Service to foreign party - scope of the term export - the destination has to be decided on the basis of the place of consumption, not the place of performance of Service - demand set aside - AT

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