Refund Claim u/r 5 CCR 2004: Onsite Services Abroad Excluded from Export and Total Turnover Calculations.

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....Refund claim - Rule 5 of the CCR, 2004 - Service provided from outside the taxable territory to a person located outside the taxable territory are not services for the purpose of these rules. In view of above, the services provided onsite to the clients located abroad cannot be considered as part of export turnover or part of total turnover - AT....