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      <description>Services provided from outside India and received in India are taxable based on place of performance or use: services related to immovable property situated in India; services performed in India (with partly performed services treated as performed in India and valued under section 67); and other listed services received by a recipient in India for business use. The recipient must register and pay under section 69, and such inbound services are not treated as output services for claiming CENVAT credit.</description>
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