2017 (9) TMI 2063

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....) Advocate For the Respondent : Shri Rajeev Ranjan, Joint Commissioner (AR) Per: Anil Choudhary The issue in this appeal is, whether the appellant assessee is liable to service tax on reverse charge basis for services received from foreign-based persons, who have fixed place of business/establishment based in a country other than India and not having office in India on services provided f....