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2011 (9) TMI 984 - HC - Service TaxExtract: ....... in case the service provider is outside the country. Therefore prior to 18-4-2006, service receiver should not have been taxed for the services provided by an NRI. That is what the Tribunal has found. In the circumstances the substantial question of law is answered in favour of the assessee and against the Revenue. 3. Appeal stands dismissed.
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