Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Liability to pay tax - Import of services - reverse charge ...

Service Tax

August 26, 2023

Liability to pay tax - Import of services - reverse charge mechanism (RCM) - the service of storage and warehousing has been received outside India. Hence, it is not taxable service under Section 66A read with Rule 3(ii) of services (provided from outside India and received in India). - AT

View Source

 


 

You may also like:

  1. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

  2. Specified Services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector

  3. 3 new services specified to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

  4. Reverse Charge Mechanism (RCM) on renting of motor vehicles

  5. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

  6. Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act - Notification as amended

  7. Classification of service - Mining lease - services of right to use natural resources - GST on Dead rent / Royalty / Surface rent - provisions of reverse charge...

  8. Classification of services - reverse charge mechanism (RCM) - Merely because appellant receiving certificate in India does not mean service was partly performed in India...

  9. Utilization of Cenvat Credit for payment of service tax paid under Reverse charge mechanism - import of services - prima facie case is against the assessee - stay...

  10. Notification No. 10/2017 - IGST(Rate) amended, so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held...

 

Quick Updates:Latest Updates