Indian Company's Global Transactions Not Automatically Import Services for Reverse Charge Based on Book Entries.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Import of services or not - reverse charge - place of provision of services - Simply because the appellant company is located within India and the transactions which they made globally will also figure in their books of accounts, it would not mean that the services have been received in India.....