Import of Business Support Services - Import from Branch office ...

Case Laws Service Tax

April 13, 2020

Import of Business Support Services - Import from Branch office situated outside India - Reverse Charge (RCM) - a comprehensive reading of Section 66A of the Act, would indicate that a permanent establishment situated abroad as a ‘separate person’, is only to determine whether the provision of service is in India or out of India. - The charging section is section 66 of the Act and not section 66A - Demand set aside - AT

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Import of Business Support Services - Import from Branch office ...

Case Laws Service Tax

April 13, 2020

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