CESTAT Confirms Genetic Analysis Services Sent Electronically Qualify as Exports Under Relevant Conditions.

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 service - Place of provision of services - analysis and identification of genetic patterns of a disease/ailment -reports are sent to the clients electronically - The CESTAT has rightly recorded that assessee has clearly satisfied the conditions required for treating the service as export of service - HC....