Thursday, 26 March 2015

Testing in India and delivery of report outside India amounts to 'export of service'

Service Tax : In case of carrying out testing and analysis in India and sending test report abroad, service is complete only when report is sent, received by service receiver and further action if necessary is taken by them; hence, said activity amounts to 'export of service' and is eligible for various export incentives under Excise/Customs laws


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