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    <description>Import of service treatment applies only when the taxable service is performed partly or wholly in India; services provided entirely in a foreign jurisdiction are not taxable as import of service under the domestic service tax regime when the place of performance is wholly outside India.</description>
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      <description>Import of service treatment applies only when the taxable service is performed partly or wholly in India; services provided entirely in a foreign jurisdiction are not taxable as import of service under the domestic service tax regime when the place of performance is wholly outside India.</description>
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