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Service Tax - Highlights / Catch Notes

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Cash refund - export of services or not - the technical and ...


Cash Refund as Export of Services: Testing and Consultancy Services Qualify as Exports u/s Rules.

October 27, 2018

Case Laws     Service Tax     AT

Cash refund - export of services or not - the technical and consultancy service, commences from the stage of undertaking the test on the goods procured and the service is completed on delivery of the test report/certificate to the overseas client - benefit of export allowed.

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