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    <title>Indo – American Chamber of Commerce - Detailed Pre-Budget Memorandum on Indirect Taxes for 2015-16</title>
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    <description>Recommend narrowing the definition of service to activities in furtherance of business; restore export benefit for technical testing, analysis and R&amp;D services by treating place of provision as recipient-based; reclassify clinical trial services to qualify as exports and permit input tax refunds; expand Advance Ruling eligibility; clarify sponsorship and reverse charge treatment; exempt credit card delayed-payment interest; and simplify compliance, refund timing and pre-deposit/interest rules to reduce hardship for taxpayers.</description>
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