Reverse Charge Mechanism Not Applicable for Services from Foreign Branch; Demand Set Aside u/s 66A Interpretation.

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 Business Support Services - Import from Branch office situated outside India - Reverse Charge (RCM) - a comprehensive reading of Section 66A of the Act, would indicate that a permanent establishment situated abroad as a ‘separate person’, is only to determine whether the provision of service is in India or out of India. - The charging section is section 66 of the Act and not section 66A - Demand set aside - AT....