Court Rules Marketing Services for Singapore Firm Qualify as Export; Entitled to Export Benefits in India.

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....Export of services - services were consumed in India or outside India - The appellant has entered into an agreement only with Sun Singapore. It is on the request and direction of Sun Singapore that the appellant carried out the marketing activities in India and it is for these services that they get the consideration from Sun Singapore in convertible foreign exchange. - Benefit of export of services allowed - AT....