TaxTMI 
TaxTMI 
Advisory Services Rendered from India to Australia Confirmed as Export, Eligible for Refund u/s 2(6.
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....Denial of refund claim - Export of services or not - providing advisory services to M/s. AMP Capital (Australia) - appellant has provided the services from India and the same was used outside India. Accordingly it qualifies as 'export of services' and refund is admissible - AT....