Refund of service tax paid - export of services - place of ...
Service Tax Refund on Exported Services Hinges on Place of Consumption, Not Performance, for Eligibility.
February 1, 2019
Case Laws Service Tax AT
Refund of service tax paid - export of services - place of supply - The destination of provision of service is to be considered on the basis of the place of consumption and not on the basis of place of performance of service
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