Services to Foreign Company Qualify as Export of Services, Location of Recipient Crucial for Tax Classification.

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Full Text of the Document

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....BAS - export of services or not - the sale of the products and services manufactured or provided by the Foreign Company have been made by the assessee to the Indian customer / client is completely immaterial inasmuch as the assessee has provided the services at the behest of service recipient located outside India - services are to be held to be used outside India as well as delivered outside India.....