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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Supply of tangible goods (STGU) - Since the tankers were not ...


Assessee Exempt from Reverse Charge Tax on Tankers per Section 66A as Tankers Not in Indian Territory.

November 22, 2013

Case Laws     Service Tax     AT

Supply of tangible goods (STGU) - Since the tankers were not located during the entire duration of their use by the assessee, within the territory of India, the assessee is not liable to remit tax, under the reverse charge mechanism under Section 66A - AT

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