https://www.taxtmi.com/highlights?id=16911 Once it is established that location of service receiver is sufficient for determining whether service was export of service and the service receiver was located aboard, the only requirement for assessee to get the refund should be to show that he had actually realized the amount for the services rendered - AT en-us Thu, 23 Jan 2014 11:36:39 +0530 Thu, 23 Jan 2014 11:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16911 Once it is established that location of service receiver is sufficient for determining whether service was export of service and the service receiver was located aboard, the only requirement for assessee to get the refund should be to show that he had actually realized the amount for the services rendered - AT Highlights Service Tax Thu, 23 Jan 2014 11:36:39 +0530 https://www.taxtmi.com/highlights?id=16911