21.01.2012CA Manish Gadia32 Import Of Service Import of Services Immovable Property Place of Performance Location of recipient [Rule 3(i)] [Rule 3(ii)] [Rule 3(iii)] Provided in relation to Wholly / Partly Recipient of Service an Immovable property performed in India is located in India for situated in India use in relation to Business or Commerce Recipient is an individual and such service is received by him otherwise than for the purpose of use in any business or commerce, he will not be taxed under reverse charge mechanism
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