Thank you for your reply.
I understand that E&Y denied to provide us with their opinion on the VAT issue. Is this because we are asking for their help without fee? If so, could you ask E&Y how much it will cost us to have their assistance on the following?:
1. If the service fee from NAI to NMT really subject to VAT and why?
2. If it is subject to VAT, is there a way to claim for refund?
If the service fee is really subject to VAT and if it can't be refunded, we might need to consider ways to legally avoid from being taxed.