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Service Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

BAS - services rendered by the foreign based vendors - onsite ...


Appellants Must Pay Service Tax on Foreign Services Based on Consumption Location, Not Service Location, per Reverse Charge Rule.

January 13, 2018

Case Laws     Service Tax     AT

BAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse charge - It is clear that the destination has to be decided on the basis of the place of consumption, not the place of performance of service - As such, the appellants are liable to pay service tax on the services, which they received from various vendors located outside India. - AT

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