Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Reverse charge - transaction between the overseas branch and the appellant. - In the absence of an activity between the branch and the headquarters for an identified consideration, the remittance received from overseas customers through the branch to the appellant would not be liable to tax.
Reverse charge - transaction between the overseas branch and the appellant. - In the absence of an activity between the branch and the headquarters for an identified consideration, the remittance received from overseas customers through the branch to the appellant would not be liable to tax.
Note: It is a system-generated summary and is for quick reference only.
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