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    <title>Service Tax not applicable on services consumed overseas; reverse charge mechanism doesn&#039;t apply if consumer is outside India.</title>
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    <description>Service rendered to overseas person - Service Tax liability arises on overseas manufacturer but under reverse charge mechanism appellant is made liable to pay - Services are consumed by a person not in India therefore, no Service Tax liabilities arises on appellant - AT</description>
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      <description>Service rendered to overseas person - Service Tax liability arises on overseas manufacturer but under reverse charge mechanism appellant is made liable to pay - Services are consumed by a person not in India therefore, no Service Tax liabilities arises on appellant - AT</description>
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