2012 (9) TMI 21

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....Ramesh Ananthan, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. -  The question that arises for consideration in this appeal is : When the service provider is outside the country who has no fixed establishment or permanent address in the country, the service rendered by him inside the country is to be taxed at whose hands? 2. Prior to 18-4-2006 i.e., amendment t....