BCCL Liable for GST Under Reverse Charge for Services Imported via MARC Agreement, Not the Appellant.

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....Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - it is amply clear that the service is being provided by the appellant’s foreign entity. Contrary to any material finding in the order of the Advance Ruling, it is clear beyond doubt that the conditions of import are satisfied in the present case. - The recipient of services (i.e. BCCL) is liable pay service tax and not the appellant - AAAR....