Business Auxiliary Service - appellant acting as purchase ...
Case Examines if Services by Purchase Agents for Overseas Seafood Buyers Constitute Export of Services Under Relevant Rules.
October 18, 2018
Case Laws Service Tax AT
Business Auxiliary Service - appellant acting as purchase agents, for overseas buyers of processed sea foods - export of services or not? - consideration was received either directly in foreign exchange from foreign clients or in INR from Indian exporters from the expo proceeds - Benefit of export allowed during the relevant period.
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