Service Tax on Exports: Rule 3(1)(ii) Clarifies Distinction Between Services Performed and Used Outside India.

Service Tax on Exports: Rule 3(1)(ii) Clarifies Distinction Between Services Performed and Used Outside India. https://www.taxtmi.com/highlights?id=19023 Demand of service tax - Export - Prima facie, it would appear that use outside India cannot be equated with performed outside India because the expression ‘performed outside India’ is already used in the case of services at Rule 3 (1) (ii) - AT en-us Tue, 24 Jun 2014 10:20:40 +0530 Tue, 24 Jun 2014 10:20:40 +0530 TaxTMI RSS Generator Service Tax on Exports: Rule 3(1)(ii) Clarifies Distinction Between Services Performed and Used Outside India. https://www.taxtmi.com/highlights?id=19023 Demand of service tax - Export - Prima facie, it would appear that use outside India cannot be equated with performed outside India because the expression ‘performed outside India’ is already used in the case of services at Rule 3 (1) (ii) - AT Highlights Service Tax Tue, 24 Jun 2014 10:20:40 +0530 https://www.taxtmi.com/highlights?id=19023