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Service Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

In the case of intermediary service, place of provision of ...


Intermediary Services Ruled as Provided at Service Provider's Location, Not Qualifying as Export of Services.

October 23, 2017

Case Laws     Service Tax     AT

In the case of intermediary service, place of provision of services shall be the location of the service provider and therefore the services rendered by the appellant cannot be treated as export of services

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