F.H. Services Kenya Limited —Vs- Commissioner Of Domestic Taxes Tribunal No. 6 of 2012
Exported Services-Destination Principle
"To our mind then, it is immaterial where the place of the performance of the service takes place, it can be in China, in Latin America, in Ireland, in Mesopotamia, in Asia or Europe or even here in Kenya; what is material is where the use or consumption of the service takes place, not the place of services”
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