Liability for Tax on Import of Storage Services Under RCM: Section 66A and Rule 3(ii) Exemption Explained.

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....Liability to pay tax - Import of services - reverse charge mechanism (RCM) - the service of storage and warehousing has been received outside India. Hence, it is not taxable service under Section 66A read with Rule 3(ii) of services (provided from outside India and received in India). - AT....