Taxability of Pre-Amendment Management Services Hinges on Client Location under Export of Service Rules, 2005.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Export of services - taxability of ‘management, maintenance or repair' service rendered by the respondent prior to the amendment of Export of Service Rules, 2005 - The location of the client cannot be uncoupled from the performance of the service - AT....