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Service Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Export of services - services were consumed in India or outside ...

Case Laws     Service Tax

September 15, 2023

Export of services - services were consumed in India or outside India - The appellant has entered into an agreement only with Sun Singapore. It is on the request and direction of Sun Singapore that the appellant carried out the marketing activities in India and it is for these services that they get the consideration from Sun Singapore in convertible foreign exchange. - Benefit of export of services allowed - AT

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