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    <title>Service Performed in India Not Taxable if Beneficiary is Abroad, Aligns with Export of Services Rules.</title>
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      <description>Export of services - The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in relation to business or commerce, who has paid for these service and has used the service in his business, is located abroad. - AT</description>
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