IZ-Kartex ., In re
Date: June 29, 2020
Subject Matter
Supply of service by local branch of a foreign entity is not import of service. Reverse charge not applicable.
Summary
The applicant is the local branch of a Russian business entity which entered into a Maintenance and Repair Contract (hereinafter called “MARC”) with Bharat Coking Coal Ltd (hereinafter “BCCL”) with respect to the machinery and…
1. Admissibility of the Application 1.1 The applicant is the local branch of a Russian business entity by the same name (hereinafter „Foreign Company‟), which entered into a Maintenance and Repair Contract (hereinafter called “MARC”) with Bharat Coking Coal Ltd (hereinafter “BCCL”) with respect to the machinery and equipment it had suppli…