Export of services - The performance of such service in India, ...
Service Performed in India Not Received Locally if Paid and Used by Overseas Recipient for Business.
October 31, 2017
Case Laws Service Tax AT
Export of services - The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in relation to business or commerce, who has paid for these service and has used the service in his business, is located abroad.
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