Money transfer service provided in India to customers of a foreign Co. would be covered under ‘Export of service’: HC

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Where assessee, under an agreement with ‘W’, USA, provided money transfer services to its customers and recipients in India, benefit of which had accrued outside India to ‘W’ and from whom it received fees and charges, services would fall under category of ‘export of service’

Citation: [2017] 88 taxmann.com 284 (Bombay)

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