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2012 (8) TMI 881 - HC - VAT and Sales TaxWhether the respondents can collect service tax from the petitioners as service recipients on the payments made to a service provider which is a non-resident and who does not have any office in India? Held that:- The entire issue is thus covered by the decision of this court in the case of Quintiles Data Processing Centre (I) P. Ltd. [2011 (4) TMI 585 - GUJARAT HIGH COURT] wherein held that in the absence of any charging section in the parent Act, on the basis of rule 2(1)(d)(iv), service tax cannot be collected from the service recipient.The impugned show-cause notices, therefore, quashed. Appeal allowed.
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