a7783bca_uction_to_service_tax_in_India__Description_of_a_service
[Sl.No.] 10 Nil 100% [Description of a service] 
any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory(IMPORT OF SERVICES)
ARTICLE - Introduction to service tax in India
Description of a service