https://www.taxtmi.com/highlights?id=38919 Import of services - Place of provision of services - Even though the goods on which test was conducted and certificate issued therefore were received by the recipient in India but the fact remains that the service of Technical Testing and analysis was only performed in abroad, no part of it was performed in India - Demand of service tax under RCM set aside. - AT en-us Tue, 17 Apr 2018 12:32:20 +0530 Tue, 17 Apr 2018 12:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38919 Import of services - Place of provision of services - Even though the goods on which test was conducted and certificate issued therefore were received by the recipient in India but the fact remains that the service of Technical Testing and analysis was only performed in abroad, no part of it was performed in India - Demand of service tax under RCM set aside. - AT Highlights Service Tax Tue, 17 Apr 2018 12:32:20 +0530 https://www.taxtmi.com/highlights?id=38919