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Service Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

For levying of service tax under reverse charge mechanism, ...

Service Tax

December 8, 2015

For levying of service tax under reverse charge mechanism, Revenue has to first identify the taxable service received from abroad for which payment was made in foreign currency, which, as seen from the paragraphs of the impugned order quoted above, has not been done at all. This is clearly fatal - AT

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