Rcm service tax ?

Dear Sir, One Invoice came under - Professional fees for conduction of Training program on "Behavioural based Safety at Workplace & Accident prevention", in which he was not charged service tax, my query is that, whether this type comes under RCM ? , please advice detail sir
Replies (2)

If it is import of service i.e. service provider is located in non taxable territory, then it will be RCM. Otherwise there will be no RCM.

thnx

 

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