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Service Tax - Highlights / Catch Notes

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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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