AAR: Supply of service under maintenance contract entered by Foreign entity liable to GST

West Bengal AAR holds the applicant, a supplier of service under Maintenance and Repair Contract (MARC) entered into between a Foreign Company and domestic client, liable to pay tax as applicable; Notes that applicant is a local branch of a Russian business entity which entered into a MARC with Bharat Coking Coal Ltd. (BCCL) with respect to the machinery and equipment it had supplied and was responsible for receiving and making payments on behalf of the Foreign Company; Obser...