Inspection Order, 1999
services as noticed may have to be rendered within the country but there is no
clear cut demarcation as to the length of service rendered within the country
and the service rendered outside the country and unless that is determined VAT
cannot be levied even if it is permissible under the VAT Act on the ground of
uncertainty and ambiguity.
Testing Services International Limited and others vs National Board of Revenue
and others 55 DLR 691.