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Outbound Shipments: Destination Outside India Deems Service Provision Outside India, No Service Tax on Freight Margin (Rule 10.

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....In the case of outbound shipment destination of goods shall be outside India. Therefore, place of provision of service of outbound shipment shall be outside India as per Rule 10 of POP Rules, 2012 - no Service Tax on freight margin recovered by the applicant from the customer - AAR....

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