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    <title>Erection and commissioning at overseas - regarding</title>
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    <description>Erection and commissioning carried out in a foreign country for an overseas beneficiary, even when contracted through an Indian purchaser/exporter, constitutes export of services under the place of provision rules and Rule 6A; therefore the supplier should issue the invoice without charging service tax, documenting overseas performance and beneficiary.</description>
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      <description>Erection and commissioning carried out in a foreign country for an overseas beneficiary, even when contracted through an Indian purchaser/exporter, constitutes export of services under the place of provision rules and Rule 6A; therefore the supplier should issue the invoice without charging service tax, documenting overseas performance and beneficiary.</description>
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