Import of servcies - Rule 3(iii) - The said services were ...

Indian Business Services Meet Rule 3(iii) Criteria; Import Duty Deemed Payable by Recipient.

March 10, 2012

Case Laws     Service Tax     AT

Import of servcies - Rule 3(iii) - The said services were received by a recipient located in India for use in relation to business or commerce and thus satisfy criteria of Rule 3(iii) - prima facie the duty demanded from the applicant is payable. - AT

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