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2018 (4) TMI 1239 - AT - Service TaxC&F agency service - Place of provision of service - the said service was received by the appellant from foreign agents - reverse charge mechanism - POPOS Rules - Held that: - since services have been wholly performed outside India, the activity will not be exigible to service tax by virtue of Rule 3 (ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - demand do not sustain - appeal allowed - decided in favor of appellant.
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