Test services in India for Clients located outside India is Export services

MedGenome Labs Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore)

As per Rule 3 of POPS Rules, the place of provision of service shall be the location of the recipient of service. In the present case, the location of the recipient of service is in abroad. Therefore, the service deemed to have been provided in abroad at the place of service recipient. In exception to the above Rule 3, the place of provision of service on the basis of performance is provided under Rule 4; according to which, if the services are provided in

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