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Service Tax - Highlights / Catch Notes

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

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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