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2018 (9) TMI 1379 - AT - Service TaxBusiness Auxiliary Services - appellant have remitted foreign exchange for engaging themselves in exhibition in foreign country - reverse charge mechanism - Held that:- There is no evidence on record that services have been partly performed in India. Further, the entire expenditure incurred by the appellant was for hiring of stall in a foreign country and participating in the exhibitions - there is no evidence on record to establish that any part of the services thereof were performed in India. Appeal allowed - decided in favor of appellant.
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