https://www.taxtmi.com/highlights?id=55547 Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - it is amply clear that the service is being provided by the appellant’s foreign entity. Contrary to any material finding in the order of the Advance Ruling, it is clear beyond doubt that the conditions of import are satisfied in the present case. - The recipient of services (i.e. BCCL) is liable pay service tax and not the appellant - AAAR en-us Wed, 18 Nov 2020 14:43:30 +0530 Wed, 18 Nov 2020 14:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55547 Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - it is amply clear that the service is being provided by the appellant’s foreign entity. Contrary to any material finding in the order of the Advance Ruling, it is clear beyond doubt that the conditions of import are satisfied in the present case. - The recipient of services (i.e. BCCL) is liable pay service tax and not the appellant - AAAR Highlights GST Wed, 18 Nov 2020 14:43:30 +0530 https://www.taxtmi.com/highlights?id=55547