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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Export of services or not - International Inbound Roaming ...


International Inbound Roaming Services Classified as Export of Services, Affecting Service Tax and Place of Provision of Services.

March 13, 2019

Case Laws     Service Tax     AT

Export of services or not - International Inbound Roaming Services - Place of Provision of Services - for the entire period of dispute, since the service recipient is outside India, the same amounts to export of services.

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