TMI BlogImport of servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... re--
* (i) the supplier of service is located outside India;
* (ii) the recipient of service is located in India; and
* (iii) the place of supply of service is in India; X X X X Extracts X X X X X X X X Extracts X X X X
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