Export of service or not - Whether the Appellant is liable to ...
Overseas Employee-Cost Charges by Appellant Not Taxable Under Business Support Service; Export Conditions Met.
April 21, 2021
Case Laws Service Tax AT
Export of service or not - Whether the Appellant is liable to pay service tax on employee-cost charged received from its overseas group companies? - - In the Present case, both the conditions (of export) are fulfilled hence the services rendered by the appellant cannot be taxed under Business Support Service - AT
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