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Service Tax Chapter V of the Finance Act, 1994
66B. Charge of Service Tax on services received from outside India.There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent. on the value of all services, other than those services
specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be
prescribed.
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