Business Auxiliary Services Exported Abroad: No Duty or Registration Required u/r 5 and Notification No. 12/2005.

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....Where appellant provided Business Auxiliary Services only to their clients abroad and their output services were being exclusively exported, they were not required to pay any duty Thus not required to obtain any registration Further rule 5 of export Rules or Notification No. 12/2005 do not mandate any registration..... - AT....