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Import of service - Technical Inspection & Certification Services - reverse charge - merely because appellant receiving service in India does not mean service was partly performed in India and therefore, service was covered under Rule 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - Tri

Service Tax
20-3-2018

Import of service - Technical Inspection & Certification Services - reverse charge - merely because appellant receiving service in India does not mean service was partly performed in India and therefore, service was covered under Rule 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 - Tri

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