External commercial borrowings (ecb

A BANK IN INDIA PROCESSES THE PROPOSAL OF A COMPANY, LOCATED IN INDIAN TAXABLE TERRITORY FOR SETTING UP A PROJECT / MANUFACTURING UNIT, FOR AVAILING EXTERNAL COMMERCIAL BORROWING FROM THE SAME BANK'S BRANCH LOCATED OVERSEAS AND CHARGES PROPOSAL PROCESSING CHARGES/ FEES (PPC) FROM THE COMPANY. WHO IS LIABLE TO PAY SERVICE TAX IN INDIA?
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Can you please give a complete detail of this

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