2011 (9) TMI 984

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....1<br>C.E.A. No. 32 of 2010 - -<br>Service Tax<br>-<br>N. Kumar and Ravi Malimath, JJ. Shri Jeevan J. Neeralgi, Advocate, for the Appellant. Smt. Lakshmi Kumaran and Shri Sridharan, Advocates, for th....

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.... there was no provision to tax the service receiver where the service provider was outside the country. The provision to tax for the services rendered under the Act did not apply to a person, who was ....