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Assessee Exempt from Reverse Charge Tax on Tankers per Section 66A as Tankers Not in Indian Territory.

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....Supply of tangible goods (STGU) - Since the tankers were not located during the entire duration of their use by the assessee, within the territory of India, the assessee is not liable to remit tax, under the reverse charge mechanism under Section 66A - AT....

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Assessee Exempt from Reverse Charge Tax on Tankers per Section 66A as Tankers Not in Indian Territory.