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2011 (7) TMI 812 - CESTAT, NEW DELHIImport of servcies - Rule 3(iii) - As per this rule the criteria is that if such services are received by a recipient located in India for use in relation to business, then it shall be considered as a taxable services provided from outside India and received in India and shall be subjected to Service Tax as per Section 66A of the Finance Act, 1994 - The said services were received by a recipient located in India for use in relation to business or commerce and thus satisfy criteria of Rule 3(iii) - prima facie the duty demanded from the applicant is payable.
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