Place of supply of services - reverse charge mechanism (RCM) - ...
Assessee Liable for Service Tax on Foreign Agency Commissions for External Commercial Borrowings Under Reverse Charge Mechanism.
September 11, 2018
Case Laws Service Tax AT
Place of supply of services - reverse charge mechanism (RCM) - commission paid for availing services of certain foreign based agencies for receiving external foreign commercial borrowings (ECB) from abroad - assessee are legally liable to pay service tax on the service of foreign institutions availed in getting their ECBs.
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