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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Import of services or not - reverse charge - place of provision ...


Indian Company's Global Transactions Not Automatically Import Services for Reverse Charge Based on Book Entries.

November 19, 2018

Case Laws     Service Tax     AT

Import of services or not - reverse charge - place of provision of services - Simply because the appellant company is located within India and the transactions which they made globally will also figure in their books of accounts, it would not mean that the services have been received in India.

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