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CESTAT Ruling: Testing & Technical Support Not Intermediary Services, Relief for Wacker Chemie
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CESTAT Ruling: Testing & Technical Support Not Intermediary Services, Relief for Wacker Chemie

CESTAT holds that Wacker Chemie’s testing and technical support are direct export services, not intermediary services—restoring refund eligibility for export-oriented companies.

CESTAT Wacker Chemie India Intermediary Services Service Tax Refund Export of Services Technical Support Services Testing Services GST Law POPS Rules Tribunal Judgments Indirect Tax
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