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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Import of services - reverse charge - amount paid as insurance ...


Court Rules Borrower Not Service Provider or Recipient in Insurance Premium Case Under Reverse Charge Mechanism.

March 21, 2017

Case Laws     Service Tax     AT

Import of services - reverse charge - amount paid as insurance premium by the appellant to TD Bank as part of loan amount - borrower of money in India is neither a service provider nor service recipient in connection with insurance taken by the lender. - AT

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