2007 (4) TMI 40

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....t the appellate authority below, in para 4 of the order came to the observation that the issue in question was required to be answered in terms of Rule 2(d)(iv) of the Service Tax Rules, 1944 (sic) (1994). The learned Appellate Authority should have come to the conclusion that where the service provider had provided service from a country outside India and the service so provided was received by p....