2011 (7) TMI 1131

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.... Advocates, for the Respondent. JUDGMENT The substantial question of law that arises for consideration in this appeal is, "Whether the service recipient in India is liable to pay the Service Tax when the service provider is a non-resident or is from outside India and it does not have any office in India under the provisions of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994, issued in exerci....