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Business Auxiliary Services - place of supply of service - 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.

Service Tax
24-9-2018

Business Auxiliary Services - place of supply of service - 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.

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