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Marketing Services Consumed Abroad Qualify as Export u/r 3(3)(i), Allowing Refunds per Export of Services Rules 2005.
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....Service of marketing of product a person who is located outside India has consumed the service outside India - qualifies as export of service as per Rule 3(3)(i) of the Export of Services Rules, 2005 - refund allowed - AT....
TaxTMI
TaxTMI