TMI BlogCharge of Service Tax on Services received from outside India (Upto 30-6-2012)X X X X Extracts X X X X X X X X Extracts X X X X ..... ny service specified in clause (105) of section 65 is,- (a) provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and (b) received by a person (hereinafter referred to as the recipient) who has his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision of service is located, shall be treated as the country from which the service is provided or to be provided. (2) Where a person is carrying on a business through a permanent establishment in India and through another permanent establishment in a country other than India, such permanent establishments shall be treated as separate persons for the purposes of this section. Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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