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2017 (5) TMI 1145 - AT - Service TaxBusiness Exhibition Service - service received from foreign service provider - reverse charge mechanism - Held that: - section 66A is a deeming provision which says that such service shall be taxable service and such taxable service shall be treated so as if the recipient has himself provided the service in India and accordingly, the provisions of FA, 1994 for levy of service tax will be applicable to such facts - the appellant did not provide/receive any service within India. In other words, the subject services have been fully performed outside India only. There is not even part performance or part receipt of service within India - there cannot be any liability of Service Tax for the subject services which have entirely been performed outside India - appeal allowed - decided in favor of appellant.
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