EXCISE/ST/VAT : Service recipient located outside India is not an establishment of the service provider in India as they are independently registered companies in respective countries and therefore, such services are covered under export of service; Demand under Rule 6 of Cenvat Credit Rules treating them as exempted service is not sustainableEXCISE/ST/VAT : Service recipient located outside India is not an establishment of the service provider in India as they are independently registered companies in respective countries and therefore, such services are covered under export of service; Demand under Rule 6 of Cenvat Credit Rules treating them as exempted service is not sustainablewww.taxmann.com Latest Case LawsRead More