Foreign Service Provider's Technical Inspection in Russia Exempt from India's Reverse Charge Tax Due to Non-Performance in India.

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Full Text of the Document

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....Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia on behalf of the respondent - no part of such service was performed in India - service is not taxable in the hands of the respondent under the reverse charge mechanism (RCM)....