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Case Law Details

Case Name : Linde Engineering India Pvt. Ltd. & Ors. Vs Union of India (Gujarat High Court)
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Linde Engineering India Pvt. Ltd. & Ors. Vs Union of India (Gujarat High Court)

Rule 6A of the Service Tax Rules, 1994 provides that services rendered would be treated as ‘Export of services’ when clause (a) to clause (d) refers to provider of service is located in the taxable territory and recipient of service is located outside India and the service is not a service specified in Section 66D of the Act and the place of the provision of the service is outside India and as per clause (e) the payment for such s

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