Appellants Not Intermediaries u/r 2(f), Exempt from Service Tax as Providers in India Per Rule 9, 2012 Rules.

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....Place of provision of services - The appellant are not intermediaries in terms of Rule 2(f) of the Place of Provision of Service Rules, 2012. Therefore, the appellants are not liable to pay service tax being provider of service in India in terms of Rule 9 of the Place of Provision of Service Rules, 2012. - AT....