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    <title>Reversre charge on Legal fees paid out side the India</title>
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    <description>Under the Place of Provision of Services Rules (POPOS Rules, 2012), Rule 3, the location of the service receiver governs taxability; if the receiver is located in India the service is treated as provided in a taxable territory and the Indian recipient may be liable to discharge service tax under the reverse charge mechanism, while an alternative view contends services rendered outside India are not taxable and Rule 9 is inapplicable here.</description>
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