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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Service rendered to overseas person - Service Tax liability ...


Service Tax not applicable on services consumed overseas; reverse charge mechanism doesn't apply if consumer is outside India.

May 9, 2016

Case Laws     Service Tax     AT

Service rendered to overseas person - Service Tax liability arises on overseas manufacturer but under reverse charge mechanism appellant is made liable to pay - Services are consumed by a person not in India therefore, no Service Tax liabilities arises on appellant - AT

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