Liability for Tax on Import of Storage Services Under RCM: Section 66A and Rule 3(ii) Exemption Explained.

Liability for Tax on Import of Storage Services Under RCM: Section 66A and Rule 3(ii) Exemption Explained. https://www.taxtmi.com/highlights?id=71669 Liability to pay tax - Import of services - reverse charge mechanism (RCM) - the service of storage and warehousing has been received outside India. Hence, it is not taxable service under Section 66A read with Rule 3(ii) of services (provided from outside India and received in India). - AT en-us Sat, 26 Aug 2023 11:24:54 +0530 Sat, 26 Aug 2023 11:24:54 +0530 TaxTMI RSS Generator Liability for Tax on Import of Storage Services Under RCM: Section 66A and Rule 3(ii) Exemption Explained. https://www.taxtmi.com/highlights?id=71669 Liability to pay tax - Import of services - reverse charge mechanism (RCM) - the service of storage and warehousing has been received outside India. Hence, it is not taxable service under Section 66A read with Rule 3(ii) of services (provided from outside India and received in India). - AT Highlights Service Tax Sat, 26 Aug 2023 11:24:54 +0530 https://www.taxtmi.com/highlights?id=71669