https://www.taxtmi.com/highlights?id=61328 100% EOU - Levy of service tax - export of services - Scientific and Technical Consultancy Service - Delivery of report to its client is an essential part of the service, report was delivered outside India and same was used outside India. This is not the disputed fact. We hold that the respondent satisfied the conditions of rule 3(2) and accordingly, the respondents are eligible for the exemption - AT en-us Sat, 08 Jan 2022 11:22:50 +0530 Sat, 08 Jan 2022 11:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61328 100% EOU - Levy of service tax - export of services - Scientific and Technical Consultancy Service - Delivery of report to its client is an essential part of the service, report was delivered outside India and same was used outside India. This is not the disputed fact. We hold that the respondent satisfied the conditions of rule 3(2) and accordingly, the respondents are eligible for the exemption - AT Highlights Service Tax Sat, 08 Jan 2022 11:22:50 +0530 https://www.taxtmi.com/highlights?id=61328