https://www.taxtmi.com/highlights?id=52759 BAS - Broadcasting Service or intermediary service - Import of services - Place of provision of services - respondents are ‘surrogate’ providers of ‘broadcasting’ service in India - The retained amount is not an outflow and, in the absence of outflow of consideration from the respondents herein to the overseas entity, recourse to these Rules cannot be had. en-us Sat, 04 Apr 2020 10:40:06 +0530 Sat, 04 Apr 2020 10:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52759 BAS - Broadcasting Service or intermediary service - Import of services - Place of provision of services - respondents are ‘surrogate’ providers of ‘broadcasting’ service in India - The retained amount is not an outflow and, in the absence of outflow of consideration from the respondents herein to the overseas entity, recourse to these Rules cannot be had. Highlights Service Tax Sat, 04 Apr 2020 10:40:06 +0530 https://www.taxtmi.com/highlights?id=52759