Place of receipt of services - within in domestic services or ...
Service Tax
February 8, 2016
Place of receipt of services - within in domestic services or outside India - location of fixed establishment. - RIL was not paying service tax on the belief that the imported services are used outside the territorial waters of India viz., beyond 12 nautical miles (NM) to which provisions of the Finance Act, 1994 are not extended. - services provided to the sea-bed are not taxable - AT
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