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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Service tax obligation - Reverse charge mechanism - While ...


Service Tax on Foreign C & F Agent Bills: Expenditure Excluded if Rule 5 Conditions Met.

April 9, 2016

Case Laws     Service Tax     AAR

Service tax obligation - Reverse charge mechanism - While discharging foreign C & F Agent raised composite bill / invoice liability under reverse charge, Service Tax is chargeable on said bill / invoice excluding expenditure or costs incurred by C & F Agent as a pure agent, if conditions enumerated in Rule 5 ibid are met - AAR

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