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Defining export of service has been very tricky due to intangible nature of service transaction. Due to this nature of services, there has been constant confusion regarding meaning of export of services. In Microsoft Corporation India Pvt. Ltd. v. CST, New Delhi [2009 (15) STR 680], an attempt wa
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About the Author

GST Advocate

I am Delhi based Advocate practicing in the field of Direct Indirect Taxation Laws. Presently I amassociatedwith M/s Rajesh Kumar Associates, one of the most reputed firm working in the field of Taxation Laws for the last 20 years. Our firm is providing legal advisoryand otherthe part of litigation services (Reply to ... Read more


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