Liability of service tax under Reverse charge mechanism (RCM) - ...

Case Laws Service Tax

March 8, 2024

Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent entity on behalf of the foreign supplier of Plant and Machinery - concluded that even if it is assumed that the appellant received the services, it was from an Indian-based entity, which did not fulfill the conditions for charging service tax under reverse charge mechanism as per Section 66A

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Liability of service tax under Reverse charge mechanism (RCM) - ...

Case Laws Service Tax

March 8, 2024

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