TMI BlogTechnical testing and analysis service - reverse charge - services are imported or not - Proviso to Rule...Technical testing and analysis service - reverse charge - services are imported or not - Proviso to Rule 3(ii) states that when a service is partly performed in India, it shall be treated as performed in India. Revenue has not justified how the service is performed outside India - Demand set aside - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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