Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax RCM | Foreign Government Entity Not a 'Scientific/Technical Institution' Under Notification 12/2003 : CESTAT Hyderabad
CESTAT Hyderabad rules that Rosoboronexport, a Russian state intermediary, does not qualify as a 'scientific or technical institution' under Notification 12/2003 for Reverse Charge Mechanism (RCM) exemption. The ruling clarifies that inter-governmental agreements alone do not confer such status, impacting tax liability for similar foreign entities under service tax provisions.