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2017 (8) TMI 222 - AT - Service TaxReverse Charge mechanism - service received by them from the foreign based service provider - taxability - Held that: - For the purpose of levying service tax on the services provided from outside India and received in India, section 66A was enacted wherein Taxation of Services (Provided from outside India and received in India) Rules, 2006 was issued. In the present case the technical testing and analysis was provided wholly in a country outside India, therefore by virtue of Rule 3 clause (ii) the said service is not liable to service tax. Appeal allowed - decided in favor of appellant.
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