Jamnagar branch of Western India Regional Council of ICAI - PowerPoint PPT Presentation


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11th October, 2008. [email protected] 2. Export of Services. Export services are defined by ESR, 2005 giving three different criteria. 1.Immovable property criteria 2.Performance based criteria 3.Location of service recipient criteria.. 11th October, 2008. [email protected] 3. Rebates/Refunds.

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