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Service Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Import of service - Technical inspection and certification - the ...


Foreign Service Provider's Technical Inspection in Russia Exempt from India's Reverse Charge Tax Due to Non-Performance in India.

September 4, 2017

Case Laws     Service Tax     AT

Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia on behalf of the respondent - no part of such service was performed in India - service is not taxable in the hands of the respondent under the reverse charge mechanism (RCM)

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