https://www.taxtmi.com/forum/issue?id=118439 Importation of service ordinarily attracts tax under the reverse charge mechanism where the recipient in India is liable even if payment to the foreign supplier is not made; mere write-off for alleged deficient service does not by itself remove RCM liability unless the foreign supplier concedes non supply or issues a credit note. Contract terms, evidence of deficiency, communications with the supplier, and prescribed timing rules govern whether RCM applies and the importer bears the burden of proof when challenging tax demand. en-us Wed, 22 Mar 2023 08:33:58 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118439 Importation of service ordinarily attracts tax under the reverse charge mechanism where the recipient in India is liable even if payment to the foreign supplier is not made; mere write-off for alleged deficient service does not by itself remove RCM liability unless the foreign supplier concedes non supply or issues a credit note. Contract terms, evidence of deficiency, communications with the supplier, and prescribed timing rules govern whether RCM applies and the importer bears the burden of proof when challenging tax demand. Discussion-Forum GST Wed, 22 Mar 2023 08:33:58 +0530 https://www.taxtmi.com/forum/issue?id=118439