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2017 (9) TMI 223 - AT - Service TaxReverse charge mechanism - whether the appellant in the capacity of recipient of service is liable to pay service tax when the entire services were performed outside India? - Held that: - The Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 was enacted to identify which services could be taxable under Section 66A of the Finance Act, 1994 - Rule 3(ii) of the Rules, 2006 will not be applicable to the services in question, which were rendered outside India. Thus, service tax demand cannot be fastened on the appellant for such services provided from the foreign country - appeal allowed - decided in favor of appellant.
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