2007 (8) TMI 47

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....tax on the services received by him from their sister company located in Germany. The said services were received by the appellant during the period from Nov. 2001 to March 2002, though the bill for the same was received subsequently in the year 2003 and payments were made thereafter. It is seen that the provisions of Rule 2(1)(d)(iv) were made effective w.e.f. 16-8-2002 vide Notification No. 12/2....