EXPORT OF SERVICE

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my client provide visa service to the student , foreign educational institute give commission to my client for admission of student in their college , my claient received commission in USD, and pay the service tax k it, my question is it export of service & can he claim for refund?
Replies (2)
Yes it is export of service. He is eligible to take refund of the paid igst.
but student is indian, all service provide in India, only remittance come from outside india.


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