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Service Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Reverse charge mechanism - The act of deduction of an amount as ...

Service Tax

September 2, 2017

Reverse charge mechanism - The act of deduction of an amount as charges for transfer of the foreign exchange to the Indian bank from the sale proceeds of the appellant is only a facility for collecting such charges from the Indian bank - appellant cannot be treated as service recipient and no Service Tax can be charged

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