Export of service - Place of provision of services - analysis ...
CESTAT Confirms Genetic Analysis Services Sent Electronically Qualify as Exports Under Relevant Conditions.
April 6, 2023
Case Laws Service Tax HC
Export of service - Place of provision of services - analysis and identification of genetic patterns of a disease/ailment -reports are sent to the clients electronically - The CESTAT has rightly recorded that assessee has clearly satisfied the conditions required for treating the service as export of service - HC
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