Export of service - Place of performance / supply of service - ...

Case Laws Service Tax

January 30, 2023

Export of service - Place of performance / supply of service - The deviation in rule 4(a) of Place of Provision of Service Rules, 2012 and, considering the specific circumstance of determination by tangible presence, it would not be amenable to stretching for coverage of ‘deemed goods’, if any, owing to that limitation of pinpointing ‘service’ which is of essence in the said Rule.- AT

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Export of service - Place of performance / supply of service - ...

Case Laws Service Tax

January 30, 2023

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