2023 (11) TMI 1347 - SCH - Service Tax

Reverse charge mechanism - Banking other financial services - recipient of services or not - services provided by the Foreign Banks situated outside India - extended period of limitation - it was held by CESTAT that The Indian Bank is not the recipient of any service rendered by the Foreign Bank and therefore there is no liability to pay service tax on a reverse charge mechanism. HELD THAT - The appeal is admitted.