2021 (11) TMI 831

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....orised Representative for the appellant/Revenue. Shri Ravi Raghavan, Advocate, Authorised Representative for the Respondent ORDER PER : S.K. MOHANTY Revenue has filed this appeal against the impugned order dated 29.12.2017 passed by the learned Commissioner of Central GST, Bangalore. 2. Heard both sides and perused the records. 3. This Tribunal vide Final Order dated 2.2.2016 had remanded th....

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....ddress or usual place of residence, in a country other than India, and received by a person hereinafter referred to as the recipient who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall, for the purposes of this section, be taxable service, and such taxable service shall be treated as if the recipient had himself provided t....