Services provided from non-taxable territory - Service Tax Practice Manual / Ready Reckoner - Service Tax

Sr. No. 10 Services provided from non-taxable territory Scope of Reverse Charge Service - ( Notification No. 30/2012- Service Tax, Part (II) Table Sl. No.10 ) in respect of any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory Services provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory. Liability on:- Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: Sec.65B (52) - taxable territory means the territory to which the provisions of this Chapter apply. Sec.65B (35) - non-taxable territory means the territory which is outside the taxable territory.