TMI BlogIndian Business Services Meet Rule 3(iii) Criteria; Import Duty Deemed Payable by Recipient.Import of servcies - Rule 3(iii) - The said services were received by a recipient located in India for use in relation to business or commerce and thus satisfy criteria of Rule 3(iii) - prima facie the duty demanded from the applicant is payable. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|