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Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Export of services - services of “Technical Testing and Analysis ...


Export Services Ruling: Indian Court Rejects Revenue's Argument on Service Location for Technical Testing and Analysis Services.

March 6, 2020

Case Laws     Service Tax     AT

Export of services - services of “Technical Testing and Analysis Services” - The contention of the Revenue is rejected that as the clinical tests were performed on persons in India, the services are performed in India. Further the appellant also has undisputedly satisfied the other conditions by receiving the service charges in convertible foreign exchange - AT

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