Under Sec 7(1)(c) read with Schedule I, import of services from a related person located OUTSIDE India is:

1. Schedule I para 4 deems import of services from a related person (or any other establishment outside India) a supply when made in furtherance of business — even without consideration. 2. Therefore intra-group services from a foreign parent/affiliate are taxable as imports of services (RCM). 3. Consideration is not a precondition for this category. _Source: ICAI BoS CA Final Paper 8, Ch 3 "Levy and Collection of Tax", §Sched I para 4_