https://www.taxtmi.com/highlights?id=36856 Export of services - providing SMS Aggregator services to facebook, Ireland - the Indian subscribers of Facebook cannot be termed as Service Recipient - In such case even the Rule 8 of POP would not apply as the service recipient i.e Facebook is situated in Ireland which is located outside India a non taxable territory. - AT en-us Mon, 13 Nov 2017 10:45:46 +0530 Mon, 13 Nov 2017 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36856 Export of services - providing SMS Aggregator services to facebook, Ireland - the Indian subscribers of Facebook cannot be termed as Service Recipient - In such case even the Rule 8 of POP would not apply as the service recipient i.e Facebook is situated in Ireland which is located outside India a non taxable territory. - AT Highlights Service Tax Mon, 13 Nov 2017 10:45:46 +0530 https://www.taxtmi.com/highlights?id=36856