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2010 (2) TMI 521 - AT - Service TaxServices of foreign agents - to procure export orders for which he paid commission - liable to pay service tax under ‘Business Auxiliary Services’ - recipient of services from persons residing abroad and who had no office in India – Held that: - before enactment of section 66A, there was no authority vested by law in the departmental authorities to levy service tax on a person who is residing in India, but who receives services from outside India
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