2014 (6) TMI 522

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..... ent. ORDER The applicants participated in an exhibition held outside India and availed the services of "Business Exhibition service" there. 2. Revenue is of the view that the applicants are liable to pay the service tax on "Business Exhibition service" availed by them outside India since they are located in India and they are liable to pay service tax under 'reverse charge mechanism'. In t .....

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