AAR: Consultancy services by Japan based company not ‘import of service’, liable to GST

Odisha AAR holds that consultancy services rendered to Odisha Power Transmission Corporation Ltd. (OPTCL) by Applicant (a Japan based company) is not import of service, therefore liable to GST; Perusing the contract, notes that OPTCL has provided an office to the consultant, the maintenance cost of which is borne by OPTCL and the scope of services includes technology transfer for the outdoor GIS O&M and GIS operation Manual preparation through experts/sub-station Engineer...