Reverse charge mechanism - Banking & other financial services - recipient of services or not - services...

Reverse charge mechanism - Banking & other financial services - recipient of services or not - services provided by the Foreign Banks situated outside India - The Appellant Bank has not paid any consideration to the Foreign Bank - The Appellant Bank merely acts on behalf of the Indian exporter and facilitates the service. The Appellant Bank, therefore, would not be liable to pay service tax under the RCM - AT .....

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