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2012 (9) TMI 22 - CESTAT, NEW DELHIDemand of service tax - service providers are in abroad and this service has been performed in Vietnam in connection with the appellant’s participation in the trade fair and exhibitions in that country – Held that:- Service classifiable under Section 65(105)(zzo) provided from outside India shall be treated as received in India only if such services have been performed in India. Since, this service has not been performed in India - same cannot be treated as received in India by the appellants and, hence, service tax in respect of the same cannot be charged from the appellant by invoking the provisions of Section 66A
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