Whether international Inbound Roaming Services (IIR) and International Long Distance (ILD) Services to Foreign Telecom Operators (FTOs) is export of services ?
TRT-2025-714
Issue Favourable to Tax Payer ?:- yes
Held - Section 13(2) refers to the place of supply of services as the location of the recipient of services except in cases of Sub-section (3) to (.....
