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Reverse charged applicability

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(Querist)
01 October 2014 if any shareholder is a consultant of that company, in that case Rcm is applicable?? please suggest.
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MOHAMMAD SALIM

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MOHAMMAD SALIM (Expert)
01 October 2014 Consultancy services not covered under RCM unless there is import of service... Provision of such service by a shareholder will have no impact on taxability...
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