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Service Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Reverse Charge Mechanism (RCM) - services of Underwriters ...

Case Laws     Service Tax

January 30, 2018

Reverse Charge Mechanism (RCM) - services of Underwriters received from outside India - ADS offering is not applicable for sale in India, but only to other select jurisdictions like the United States of America, Canada, Japan etc. - the impugned services availed of by the appellant not having been performed partly or wholly in India - Services are not taxable - AT

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