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Service Export and Consumer Location in Money Transfers: Insights from Paul Merchants Ltd. vs. C.C.E., CESTAT Delhi Decision.

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....Export of services - Money transfer business – Location of the consumer - Following decision of Paul Merchants Ltd. vs. C.C.E., Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - stay granted - AT....

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