C&F agency services outside India exempt from service tax u/r 3(ii) of 2006 Taxation Rules.

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....C&F agency service - Place of provision of service - since services have been wholly performed outside India, the activity will not be exigible to service tax by virtue of Rule 3 (ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - AT....