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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

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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