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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