Why is service tax regarded as a destination based tax...
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Destination based tax
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Dear sachine please refer to place of provision in service tax to clear your doubt.
Not only the service tax but all indirect taxes are destination based taxes
whether it is vat custom excise or service tax
all the taxes follow the same concept due to which the export are exempted and imports are taxable...
Dear
In replying to ur query
The term destination means the goods or services where actually consumed.
If we export the goods then importing country charge the custom duty to compensate the national taxes and vice versa ....
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