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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Reverse Charge Mechanism - Intellectual property services - ...


Reverse Charge Mechanism: Adjust Tax Liability for Import of Intellectual Property Services Based on Cess Paid Under Law.

January 23, 2019

Case Laws     Service Tax     AT

Reverse Charge Mechanism - Intellectual property services - import of service - The tax liability on the value of ‘intellectual property services’ is required to be adjusted to the extent of cess paid under the appropriate legislation.

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