https://www.taxtmi.com/caselaws?id=396471 The ruling determined that the service supply under the Maintenance and Repair Contract (MARC) did not qualify as an import of service, thus shifting the tax liability to the domestic MARC Holder, i.e., the applicant. Consequently, the recipient was not held liable to pay GST on a reverse charge basis. The ruling stands unless invalidated under provisions of the GST Act. en-us Mon, 29 Jun 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396471 The ruling determined that the service supply under the Maintenance and Repair Contract (MARC) did not qualify as an import of service, thus shifting the tax liability to the domestic MARC Holder, i.e., the applicant. Consequently, the recipient was not held liable to pay GST on a reverse charge basis. The ruling stands unless invalidated under provisions of the GST Act. Case-Laws GST Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396471