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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Liability to pay tax - Import of services - reverse charge ...

Case Laws     Service Tax

August 26, 2023

Liability to pay tax - Import of services - reverse charge mechanism (RCM) - the service of storage and warehousing has been received outside India. Hence, it is not taxable service under Section 66A read with Rule 3(ii) of services (provided from outside India and received in India). - AT

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