Import of services - RCM - Business auxiliary services (BAS) /...

Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside India. According to Rule 3(ii) of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, such services qualify as imports of service into India only if they are performed, fully or partly, in India. - The tribunal concluded that the services did not fall under the scope of BSS for charging service tax under RCM as they were neither related to marketing nor sales of the appellants' goods, nor were they performed in India. Hence, the service tax demands under this category were not sustainable.

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