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Technical Testing Services Delivered Abroad Qualify as Export u/s 65(106) & 65(zzh) of Service Tax Law.

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Full Text of the Document

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....Export of services - Technical Testing and Analysis Section 65(106) r.w. Section 65(zzh) - delivery of report to its client is an essential part of the service report was delivered outside India and same was used outside India - Held as export of service - AT....

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