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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

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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