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2017 (7) TMI 248 - AT - Service TaxReverse charge - Management or business consultant service - payments made to the overseas collaborator - taxability - Held that: - section 66A of Finance Act, 1994 deems the recipient to the be the provider of service for fastening of tax liability. Such deeming provision is found to be enforceable only with delineation of the specific circumstances by which the services are determinable as imported. The Rules framed for the purpose owe parentage to the exemption powers under section 93 of Finance Act, 1994. Consequently, there is an implied exemption to such activities as are not specifically enumerated in the Rules or, if enumerated, are circumscribed - matter remanded to the original authority to pass a fresh order after hearing the assessee - appeal allowed by way of remand.
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