Supply of services on account of Export of services with payment of tax

This discussion addresses the requirements for claiming a tax refund on exported services, specifically for thermal inspection and pipe scanning services provided to an overseas company. While the taxpayer has submitted FIRC and bank statements, the absence of a formal agreement or work order is a point of contention. Participants debate whether these documents are mandatory, with some arguing they simplify the process and are essential for proving the place of supply under the IGST Act, while others suggest the nature of the service and foreign remittance proof might suffice, though justification to the department could be challenging.