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    <title>Foreign Service Provider&#039;s Technical Inspection in Russia Exempt from India&#039;s Reverse Charge Tax Due to Non-Performance in India.</title>
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    <description>Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia on behalf of the respondent - no part of such service was performed in India - service is not taxable in the hands of the respondent under the reverse charge mechanism (RCM)</description>
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      <description>Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia on behalf of the respondent - no part of such service was performed in India - service is not taxable in the hands of the respondent under the reverse charge mechanism (RCM)</description>
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