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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

100% EOU - export of services - reverse charge mechanism - ...


Reverse Charge Mechanism Complicates Tax Process for 100% Export Oriented Units Exporting Services.

January 7, 2017

Case Laws     Service Tax     AT

100% EOU - export of services - reverse charge mechanism - Utilization of services which are patently in relation to goods/services that have already been exported, it goes against the grain of procedural simplicity to collect the tax by deeming fiction merely for refunding it subsequently. - AT

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