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    <description>Professional services rendered by a chartered accountant while physically present in a foreign country are not liable to service tax because the services are provided outside India. Alternatively, if treated as provided from India, the supply qualifies as export of services where the recipient is abroad, use is outside India, and payment is received in convertible foreign exchange, thereby excluding the levy of service tax.</description>
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      <description>Professional services rendered by a chartered accountant while physically present in a foreign country are not liable to service tax because the services are provided outside India. Alternatively, if treated as provided from India, the supply qualifies as export of services where the recipient is abroad, use is outside India, and payment is received in convertible foreign exchange, thereby excluding the levy of service tax.</description>
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