Refund claim - export of service - intermediary - place of ...
Appellant Claims Refund for Export of Services, Denies Role as Intermediary Under Service Tax Provisions.
January 16, 2019
Case Laws Service Tax AT
Refund claim - export of service - intermediary - place of provision of service - the appellant is not acting as a bridge between the overseas group entities and supplies made to their customers in India and accordingly, it cannot be said that the appellant has provided intermediary service.
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